Section 79 of the CGST Act, 2017— Recovery Notice - The petitioner sought quashing of notice dated 14.12.2020 issued in FORM GST DRC-13, wherein without following due procedure and without giving any intimation to the petitioner, under Section 79(1) (C) of the Act, the Petitioner's Bank has been directed to pay the GST. By the order dated 25.03.2021 the operation, implementation and execution of the impugned garnishee notice dated 14.12.2020 issued in FORM GST DRC - 13 to the petitioner's banker, as well as the impugned garnishee notice dated 15.01.2021 issued to third party, was stayed till the next date. The counsel for the petitioner submitted that both the appeals have been decided in favour of the petitioner and the petition may be disposed of since no demand notice survives under GST DRC-07. The court observed that writ petition has become infructuous in view of passing of the appellate orders annulling the demand notice. Therefore, the question of recovery pursuant to the garnishee notice under GST DRC-13 dated 14.2.2020 and 15.01.2021 does not arise.

Held that:- The Hon’ble High Court held that the writ petition has become infructuous and disposed accordingly.