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2024 (3) TMI 1274 - MADRAS HIGH COURTValidity of garnishee orders - shortfall in amount to fulfil the entire pre-deposit requirement of 30% of the disputed tax demand - HELD THAT:- As regards amounts payable as per the order in original, the documents on record disclose that the entire tax liability was discharged and all that remains is interest and penalty. As regards the order in original corresponding to W.P.No.8178 of 2024, an aggregate sum of Rs. 1,87,374/- has been remitted towards the disputed tax demand leaving a balance of Rs. 1,72,989/- to fulfil the 30% pre-deposit requirement under Section 112(8) of applicable GST enactments. If 30% of the disputed tax demand is remitted, the statute provides for a stay of any recovery or coercive action until the statutory appeal is disposed of. The petitioner is directed to deposit a sum of Rs. 1,72,989/- towards fulfilment of pre-deposit requirements in terms of Section 112(8) of applicable GST enactments. Such remittance shall be made within a maximum period of two (2) days from the date of receipt of a copy of this order - Petition disposed off.
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