Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioners.

2. Heard Mr. Amit Kumar, learned counsel appearing on behalf of the respondents.

3. The present writ petition has been filed challenging the garnishee Notice dated 30.09.2021 (Annexure-9) issued under Section 79 of the Central Goods & Services Tax Act, 2017 whereby the respondent no. 4 has frozen the bank account of the petitioners. It is the specific case of the petitioners that an appeal has been filed before the appellate authority on 29.09.2021 against the Order-in- Original dated 18.12.2018 (Annexure-2) and immediately on the next date i.e. on 30.09.2021, the impugned garnishee notice has been issued.

4. The learned counsel appearing on behalf of the respondents has serious objection to the maintainability of the writ petition and he submits that the petitioners ought to have approached the authority first by bringing to the notice of the authority about the filing of the appeal. He has also submitted that the petitioners may approach the appellate authority for expeditious disposal of the appeal. The learned counsel submits that at this stage, the present writ petition may not be entertained.

5. Considering the arguments advanced on behalf of the parties and the objection taken by the respondents, this Court is not inclined to entertain the writ petition as the petitioners have already filed an appeal and the petitioners have approached this Court without approaching the appellate authority or even the authority who has issued the impugned garnishee notice.  

6. Accordingly, this writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal.  

7. The learned counsel for the respondents has already indicated that if the petitioners approach the appellate authority for expeditious disposal of the appeal, the same will be taken up on an early date.  

8. It is made clear that we have not gone into the merit or otherwise of the present petition and the authorities shall proceed as per the provisions of law.

9. I.A. No. 6165 of 2021 is also closed.