2025 (1) TMI 118

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..... elangana State Goods and Services Tax (TSGST) Act, 2017, despite having paid GST under the Integrated Goods and Services Tax (IGST) Act, 2017 - HELD THAT:- In the peculiar facts and circumstances of the case, where the petitioner has already deposited the tax under the IGST Act, it is deemed proper to direct the petitioner to prefer appeal(s) within three weeks from today before the competent appe .....

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..... itude of the questions involved, on the joint request, matters are analogously heard and decided by this common order. 3. The facts are taken from W.P.No.22694 of 2024. 4. The bone of contention of the petitioner is that it has paid GST as per Integrated Goods and Services Tax (IGST) Act, 2017, to the tune of Rupees 93.00 crores. The petitioner was put to the show cause notice dated 16.03.2024 for .....

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..... lready paid the entire tax under the relevant statute, the statutory requirement to deposit 10% of the tax demanded may be dispensed with. This direction may be issued by this Court because there is no such enabling provision with the appellate authority to give such exemption. 6. Learned Special Government Pleader for State Tax, for the respondents, submits that the petitioner has a remedy of app .....

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