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TMI Blog2023 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent directed the petitioner to pay a sum of Rs. 4,34,522/-. According to the provision of Section 107 of Goods and Services Tax Act, 2017, if the petitioner paid 10% of the outstanding tax dues along with penalty, the respondent proceedings will be automatically stayed. The said legal position was also confirmed by the learned counsel for the respondents. In such view of the matter, in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Pleader takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. According to the petitioner, the petitioner had filed his GST Returns. However, the supplier of the petitioner had failed to make the payment of GST. Since the supplier had failed to make the deposit, the respondents had proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the provision of Section 107 of Goods and Services Tax Act, 2017, (hereinafter called as GST Act ), if the petitioner paid 10% of the outstanding tax dues along with penalty, the respondent proceedings will be automatically stayed. The said legal position was also confirmed by the learned counsel for the respondents. In such view of the matter, in the present case, since the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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