Garnishee Proceedings become ‘Infructuous’ on stay of demand at Appellate Stage

Sri Ram Construction Vs Union of India (Jharkhand High Court) Learned counsel for the petitioner submits that upon disposal of the appeal, in case adjudication order is upheld or even modified, a fresh demand has to be raised in Form GST APL-04. Learned counsel therefore, submits that the impugned Garnishee notice has become infructuous and it cannot be given effect to in view of stay operating at the appellate stage. Therefore, the writ petition may be disposed of by holding as such. Learned counsel for the Respondent CGST Mr. Amit Kumar does not dispute that upon filing of appeal and deposit...