BVG India Limited challenged Garnishee Notices dated 30 March 2023 issued by the GST authorities in Form GST DRC-13 under Rule 145(1) of the CGST Rules read with Section 79(1)(c) of the CGST Act, 2017, seeking recovery of interest under Section 50 of the CGST/MGST Act for financial years 2017-18 to 2021-22. The petitioner argued that no show-cause notice was issued, no adjudication of interest liability was conducted, and that its representations dated 25 August 2023 and 27 October 2023 disputing the interest computation remained undecided. The Bombay High Court noted that conflicting judicial views existed on the core issues and that the respondent had conceded the representations were yet to be decided. The court directed Respondent No. 4 to decide the petitioner's representations by a reasoned order within six weeks, stayed any precipitative action on the impugned notices until that decision was communicated, and granted a further three-week stay thereafter if the decision went against the petitioner.