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2023 (6) TMI 987 - CALCUTTA HIGH COURTValidity of Garnishee notice - appellant has paid the entire tax as demanded and has also preferred an appeal before the appellate authority - before the expiry of the period for filing the appeal, the garnishee notice was issued - HELD THAT:- In terms of Section 107(7) of the CGST Act read with Section 107(6) for preferring an appeal, the aggrieved assessee is required to deposit 10% of the disputed tax. It is not in dispute that the appellant has paid the entire tax, which has been noted in the order dated 19th December, 2022 passed under Section 73(9) of the W.B.G.S.T. Act, 2017, which shows that the appellant/petitioner has paid the tax of Rs. 63,03,920.00. Considering the facts and circumstances of the case and also the statutory requirement, which mandates payment of only 10% of the disputed tax, it is opined that a condition need not be imposed by directing the appellant/petitioner to pay 20% of the interest. The appeal is allowed and that portion of the order passed by the learned Single Bench directing the appellant to pay 20% of the interest amount is set aside and direction is issued to the appellate authority to consider the appeal filed by the appellant on merits and in accordance with law after affording an opportunity of personal hearing.
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