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2023 (12) TMI 1294 - HC - GSTPrinciples of Equity - Challenge to garnishee order issued by the Department of Sales Tax - HELD THAT:- If the case of the petitioner is appreciated on the premise of equity, the action of the respondents can certainly be inequitable. But the fact remain that the respondents are also constrained to act in consonance with the mandate of the statute i.e., tax laws and hence the impact in following the course of law. Hence, the respondents also cannot be entirely faulted for the present state. But it is an admitted fact that the respondents and other arms of the Government seem to be due to the petitioner through the main contractor. The fact that the contractors have executed the Government work and the fact that the petitioner has executed some of those works as a sub-contractor is also an admitted fact. The instant set of facts are required to be adjudicated equitably and without transgressing the four corners of GST Act. It is deemed appropriate to modify the garnishee order passed by the respondents by restricting it, in so far as it relates to the amounts in the case of the garnishee namely M/s. Stanch Projects Private Limited. In so far as garnishee order passed by the respondents in respect of the other three garnishees, the same are set aside. Petition disposed off.
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