2023 (12) TMI 1401

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..... GST
Challenge to action of the respondents in realising the service tax arrears under the Finance Act, 1994 in terms of Section 87(b) by issuing a garnishee order - HELD THAT:- The 5th respondent had already withdrawn an amount of 1,30,64,178/- from the bank account of the appellant held with the said bank and paid to the 2nd respondent. The balance outstanding under the garnshiee order is 68,0 .....

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..... twelve equal instalments starting from 1st February, 2024. Appeal disposed off.
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR AND THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH FOR THE PETITIONER: K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N. SANTHOSH KUMAR FOR THE RESPONDENT: SRI. MADHU RADHAKRISHNAN SRI. SREELAL N. WARRIER SRI. SUNIL SANKAR JUDGMENT Dr. Kauser Edappagath, J. The appe .....

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..... he learned standing counsel for the appellant, Sri. Sreelal N.Warrier, the learned standing counsel for respondents 1 to 3, Sri. Sunil Sankar, the learned standing counsel for the 4th respondent and Sri. Madhu Radhakrishnan, the learned standing counsel for the 5th respondent. 4. The learned standing counsel for the appellant submitted that Ext.P4 circular issued by the Central Board of Excise an .....

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..... g counsel for respondents 1 to 3 formally objected to the grant of more instalments albeit conceding that Ext.P4 circular allowed for the grant of more instalments. Considering the rival submissions, we are of the view that the appellant can be granted twelve instalments as against five instalments granted by the learned Single Judge to discharge the outstanding service tax and interest. The first .....

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