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2023 (4) TMI 405 - HC - Service TaxRecovery of tax from third party - Payment of amount owed by GAIL to respondent no.2 - assessee in default - GAIL’s case as set out in the present petition is that it has not admitted that any amount is due and payable to respondent no.2 and there is no question of GAIL making any payment to respondent no.1 on account of any amount due to respondent no.2 - HELD THAT:- It is relevant to note that the impugned order is based on the premise that GAIL owes sums in excess of ₹13,13,07,485/- to respondent no.2. However, GAIL has never admitted the said amount as due and payable. The order passed by respondent no.1 is in the nature of a garnishee order. Plainly, respondent no.1 cannot compel GAIL to pay any amount which is not due and payable by GAIL to respondent no.2. The impugned order is not open ended and directs GAIL to deposit an ascertained sum of money - In the given facts, it is clear that the impugned order directing GAIL to pay a sum of ₹13,13,07,485/- is not sustainable. There is no material to show that any such amount is due and payable by GAIL. GAIL and respondent no.2 are ad-idem that the only amount that GAIL is required to pay is approximately ₹6.54 crores after respondent no.2 has issued the invoice of ₹1.01 crores - the impugned order is set aside. However, this Court also considers it apposite to restrain GAIL from making any payments to respondent no.2 for a period of four weeks from today. The petition is disposed off.
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