2024 (10) TMI 274 - HC - GST

Challenge to assessment order - petitioner contested the order and paid 10% of the disputed tax while filing an appeal - HELD THAT - The petitioner has approached this Court by way of the present writ petition, complaining inaction on the part of respondents 1 and 2 in lifting the said order of attachment and Garnishee and in considering the representation of the petitioner dated 07.07.2023, despite passage of more than one year. In view of the fact that the petitioner has preferred an appeal and has paid 10% of the disputed tax, as required under Section 107 of the CGST Act, no further tax can be recovered from the petitioner, in pursuance of the order of assessment under appeal. In such circumstances, continuation of the order of attachment and Garnishee is clearly impermissible and against the provisions of Section 107 of the CGST Act. The relief sought is only a direction to dispose of the representation of the petitioner, dated 07.07.2023, there would be no point in driving the petitioner to go before respondents 1 and 2 for determination of a predetermined fact - Petition disposed off.

Summary

The High Court of Andhra Pradesh heard a case regarding an assessment order under the A.P. Goods and Services Tax Act, 2017. The petitioner contested the order and paid 10% of the disputed tax while filing an appeal. The Court ruled in favor of the petitioner, setting aside the attachment order and Garnishee notice issued by the respondents. No costs were awarded, and pending applications were closed.