Section 79 of the CGST Act, 2017— Recovery Notice - The  petitioner sought quashing of the Notice dated 24.07.2020 issued under Section 79 , wherein without carrying out any adjudication process either under Section 73 or 74, garnishee notice has been issued; for issuance of further appropriate direction to the Respondents, to fix reasonable installments for payment of the admitted tax. The court vide order dated 21.01.2021 granted interim relief to the petitioner on deposit of amount of Rs. 20.00 lakhs within a period of ten days. The court observed that meanwhile two separate adjudication orders were passed. The Petitioner has filed two appeals and deposited 10% of the amount of demand in terms of section 107. Upon deposit of 10% of the disputed tax amount during pendency of two appeals, recovery of any remaining balance is deemed to have to been stayed in view of section 107 Sub-section (6) and (7) of. The impugned Garnishee proceeding therefore, cannot be given effect to and in fact has become infructuous.

Held that:- The Hon’ble High Court held that any fresh demand arising out of the decision of the Appellate Authority can be realized by issuance of GST APL-04. As such, there is no purpose in keeping the writ petition pending.