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TMI Blog2024 (10) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the petitioner and learned G.P. for Commercial Tax for the respondents. 2. The petitioner had suffered an order of assessment, under the A.P. Goods and Services Tax, 2017 (for short GST Act), issued by the 2nd respondent dated 13.01.2023. Under this order of assessment, the petitioner was declared to be liable to pay Rs. 2,84,10,044/-. 3. The 2nd respondent for recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the representation of the petitioner dated 07.07.2023, despite passage of more than one year. 6. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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