Attachment Order and Garnishee Notice is impermissible after filing of Appeal against Assessment Order under CGST Act: Andhra Pradesh High Court

The Andhra Pradesh High Court ruled that attachment orders and garnishee notices are impermissible once an appeal has been filed against an assessment order under the CGST Act. The court emphasized that taxpayers should not be deprived of their assets while the appeal process is underway. This ruling aims to safeguard taxpayers from overreach by tax authorities and ensures that appeals are heard before any coercive measures are applied.