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GST - Highlights / Catch Notes

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The High Court addressed the validity of a bank attachment ...


Pet. to pay Rs.10,00,000/- by 15.04.2024 for interest liability. Installments for balance due. Bank attachment withdrawn.

Case Laws     GST

June 19, 2024

The High Court addressed the validity of a bank attachment notice for overdue interest and tax liabilities. The petitioner discharged the tax liability belatedly, leading to interest liability. The court acknowledged the petitioner's payment towards interest and tax liabilities. It directed the petitioner to pay Rs.10,00,000 by 15.04.2024 towards outstanding interest, with the remaining amount in 11 monthly installments. Upon receipt of the initial sum, the bank attachment and garnishee notices were to be withdrawn. Failure to comply could result in fresh attachment orders u/s relevant laws. The petition was disposed of accordingly.

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