9911796707
TMI Blog2024 (6) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act in monthly instalments not exceeding twenty four. The ends of justice would be met if the petitioner is permitted to pay the tax arrears in six monthly installments starting from 15th April, 2024 and ending 15th September, 2024. The impugned proceedings dated 11.03.2024 are hereby set aside, further the Form GST DRC-13 dated 25.01.2024 issued by the 1st respondent to the petitioner s banker Canara Bank SME, Kukatpally Branch, Hyderabad is also set aside. It is made clear that the petitioner shall repay the tax arrears in terms of the above observations of this Court - the writ petition is disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant 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 the event of the petitioner receiving his dues from either of the three contractors or all of them. In the event of the petitioner recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tling the operations of the petitioner. The correspondence of the 1st respondent with the bank resulted in freezing of the account of the petitioner. 9. The petitioner filed WP. No. 3407 of 2024 seeking raising of the attachment of the bank account of the petitioner and consequential other reliefs. The writ petition was disposed off by this Court vide order dated 09.02.2024 permitting the petitioner to make a representation to the 1st respondent placing cogent reasons for seeking time and the said representation be considered and suitable orders be passed after affording an opportunity of hearing to the petitioner. 10. It is submitted that, the petitioner has submitted a representation on 19.02.2024 and sought six months time for making the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of the dues from the Government. 14. The petitioner is not denying or disputing the tax arrears. The petitioner is admitting the dues, however, he is requesting for grant of installments for discharging the arrears of tax. This Court in WP. No. 3407 of 2024 had permitted the petitioner to make a representation seeking appropriate extension of time for payment of tax arrears. The 1st respondent ought to have exhibited a more pragmatic approach in considering the request of the petitioner. 15. The 1st respondent ought to have before passing the endorsement dated 11.03.2024 considered the case of the petitioner purely on the facts presented by the petitioner. 16. There is force in the contention of the petitioner that a blanket attachmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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