MEMORANDUM & ORDER Plaintiff Out of the Blue Wholesale, LLC (“Plaintiff”) commenced this removal action against defendant Pacific American Fish Co., Inc. (“Defendant”) seeking, among other things, declaratory relief and damages arising out of claims for breach of contract, breach of the implied duty of good faith and fair dealing, unjust enrichment, and violations of New York General Business Law (“GBL”). (Compl., ECF No. 1-1.) By Report and Recommendation dated November 19, 2020, Magistrate Judge Anne Y. Shields recommended that the Court grant Defendant’s motion to dismiss and deny Plaintiff’s cross-motion for declaratory relief. (“R&R,” ECF No. 33.) Plaintiff timely filed objections. (Pl. Obj., ECF No. 34; Def. Obj. Opp., ECF No. 35.) For the following reasons, Plaintiff’s objections are OVERRULED, the R&R is ADOPTED, and Defendant’s motion is GRANTED and Plaintiff’s cross-motion is DENIED. BACKGROUND AND PROCEDURAL HISTORY The Court presumes the parties’ familiarity with the factual and procedural background as set forth in the R&R and recites only the facts necessary to adjudicate the pending motion. (See R&R at 2-8.) I. Facts1 Plaintiff, a New York limited liability company, is a seafood distributor with locations in Hampton Bays, New York and Bronx, New York. Since March 2017, Plaintiff has purchased fish from Defendant, a California corporation with offices in California and Massachusetts, for resale purposes. Specifically, Plaintiff placed orders through Defendant’s employee Anthony Mirarchi. On July 30, 2018, Plaintiff received an email from Mirarchi’s email address that directed electronic payments to a different account than previously specified. Plaintiff made two payments to this new account for invoices totaling $14,411.51 and $2,742.63. According to Plaintiff, however, this email was not sent by Mirarchi but by a hacker. On August 8, 2018, Mirarchi inquired as to the status of certain payments and Plaintiff confirmed that it sent payments to the new account, as specified in Mirarchi’s email. The parties thereafter disputed the amount due and owing. On August 17, 2018, Mirarchi informed Plaintiff that Defendant’s computer system, including email addresses, had been hacked. That day, Mirarchi instructed Plaintiff to notify the appropriate financial institutions that the last two payments were made to fraudulent accounts. On October 18, 2018, Mirarchi confirmed that his email account had been hacked and demanded payment of $17,154.14, the amount that Plaintiff paid to the fraudulent accounts. Plaintiff did not pay and argued that its payments to the fraudulent account satisfied its payment obligations II. Procedural History and the R&R Plaintiff initiated this action in Suffolk County Supreme Court on December 19, 2018 alleging: (1) a violation of the GBL; (2) breach of the implied covenant of good faith and fair dealing; and (3) unjust enrichment. (See Compl.) Plaintiff also seeks punitive damages and a declaratory judgment that it paid $17,154.14 to Defendant. Defendant removed this action to this Court on January 11, 2019 and it was reassigned to the undersigned on May 30, 2019. Defendant filed its pending motion to dismiss on September 18, 2019. (Def. Mot., ECF No. 13; Def. Reply, ECF No. 29.) After various extensions and interim rulings, Plaintiff filed its combined opposition and cross-motion for remand and a declaratory judgment “declaring that [P]laintiff is entitled to credit from the [D]efendant for payments of $17,164.14 made by the [P]laintiff to [D]efendant.” (Pl. Mot., ECF No. 28; Sweeney Decl., ECF No. 28-2,
