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TMI Blog2023 (6) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Section 107(6) for preferring an appeal, the aggrieved assessee is required to deposit 10% of the disputed tax. It is not in dispute that the appellant has paid the entire tax, which has been noted in the order dated 19th December, 2022 passed under Section 73(9) of the W.B.G.S.T. Act, 2017, which shows that the appellant/petitioner has paid the tax of Rs. 63,03,920.00. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umder Mr. Suman Bhowmik. For the State : Mr. Anirban Ray, Ld. G.P. Mr. T. M. Siddiqui Mr. Saptak Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 27th April, 2023 in W.P.A. No. 7453 of 2023. The appellant had challenged the garnishee notice dated 13th February, 2023 on the ground that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has paid the tax of Rs. 63,03,920.00. 4. Considering the facts and circumstances of the case and also the statutory requirement, which mandates payment of only 10% of the disputed tax, we are of the view that a condition need not be imposed by directing the appellant/petitioner to pay 20% of the interest. 5. Accordingly, the appeal is allowed and that portion of the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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