Recovery Notice ––- The intra Court appeal is directed against the order dated 25th April, 2022, whereby the learned Single Bench has declined to grant any interim direction and has directed the respondents to file their affidavit-in-opposition. The appellant challenged the impugned recovery action of the demand. The court observed that the appellants had filed the writ petition challenging the order and there is an appellate remedy available under the Act in terms of Section 107(1), which the appellants did not avail on account of the lockdown being imposed.

Held that:- The Hon’ble High Court directed the appellants to file a statutory appeal within a period of 30 days and remit 10% of the disputed tax along with the appeal memorandum. Upon such payment the revenue shall address the appellants’ bankers and keep in abeyance the garnishee notice so as to enable the appellants to operate their bank account. The appellants are granted liberty to file application before the appellate authority with regard the excess amount, which has been debited from their electronic credit ledger. The appellate authority shall consider the same and pass orders on merits and in accordance with law, either along with the appeal or by treating the same as an interim application.