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2022 (9) TMI 1200 - HC - GSTMaintainability of petition - availability of alternative remedy or not - Section 107(1) of the West Bengal Goods and Services Tax Act, 2017 - HELD THAT:- No useful purpose would be served in keeping the writ petition pending and the suggested direction would not only take care the interest of the appellants but also would safeguard the interest of revenue. Accordingly, the appeal and the writ petition are disposed of with the directions imposed. The appellants are directed to file a statutory appeal within a period of 30 days from the date of receipt of the server copy of this judgment and order and remit 10% of the disputed tax along with the appeal memorandum. Upon such payment of the 10% of the disputed tax and filing the appeal, the Assistant Commissioner of Revenue shall address the appellants’ bankers and keep in abeyance the garnishee notice so as to enable the appellants to operate their bank account. Application disposed off.
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