9911796707
TMI Blog2023 (12) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... . But it is an admitted fact that the respondents and other arms of the Government seem to be due to the petitioner through the main contractor. The fact that the contractors have executed the Government work and the fact that the petitioner has executed some of those works as a sub-contractor is also an admitted fact. The instant set of facts are required to be adjudicated equitably and without transgressing the four corners of GST Act. It is deemed appropriate to modify the garnishee order passed by the respondents by restricting it, in so far as it relates to the amounts in the case of the garnishee namely M/s. Stanch Projects Private Limited. In so far as garnishee order passed by the respondents in respect of the other three garn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the sums to a tune of nearly Rs.10 crores are due to the petitioner from the four contractors namely M/s. Auro Infra Private Limited, Ms.Auroactive Pharma Private Limited, M/s. Stanch Projects Private Limited and M/s. Shreas Industries Limited. The factum of the said contractors having executed the work for the state is also fairly conceded by the learned Government Pleader. 6. It is further stated by the learned senior counsel for the petitioner that the 3rd contractor namely M/s. Stanch Projects Private Limited alone is due to the petitioner to the tune of more than three crores and the tax dues are merely 1 crore 79 lakhs and odd. Despite the said fact, the authorities have proceeded to issue garnishee orders in respect of the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks as a sub-contractor is also an admitted fact. 9. Hence, in these circumstances, we are of the considered opinion that the instant set of facts are required to be adjudicated equitably and without transgressing the four corners of GST Act. 10. In that view of the matter, we deem it appropriate to modify the garnishee order passed by the respondents by restricting it, in so far as it relates to the amounts in the case of the garnishee namely M/s. Stanch Projects Private Limited. In so far as garnishee order passed by the respondents in respect of the other three garnishees, the same are set aside. 11. In any event, this order shall not be treated as a bar on the respondents from seeking payment of tax dues from the petitioner, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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