Section 107 of the CGST Act, 2017 – Appeal –- The petitioner has challenged the impugned action of the respondent in issuing garnishee notices on the third parties. The Petitioner submitted that against the adjudication order dated 13th September, 2019, it has already filed appeal before the appellate authority and in spite of pendency of appeal, the respondent authority concerned are not withdrawing the impugned garnishee notices.

Held that:- The Hon’ble High Court directed the respondent authority to withdraw the impugned garnishee notices for recovery of the demand in question arising out of the adjudication order in question within seven days subject to verification of such pre-deposit.