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2024 (3) TMI 1274

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..... - 26-3-2024
W. P. Nos. 8172 & 8178 of 2024 and W. M. P. Nos. 9121, 9123, 9127 & 9128 of 2024 - -
GST
Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms.R.Charulatha for M/s.Lakshmi Kumaran and Sridharan For the R1 & R2 : Mr.K.Mohanamurali, Senior Standing Counsel COMMON ORDER By these two writ petitions, garnishee orders issued to the petitioner's bank are ass .....

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..... erring to the order in original dated 19.12.2022, learned counsel points out that it is recorded therein that a sum of Rs. 1,23,59,531/- is to be appropriated. By further submitting that such sum was appropriated, she also points out, by relying on Form GST DRC-03, that the additional liability of Rs. 10,62,955/- was also discharged. As regards the tax demand in W.P.No.8178 of 2024, learned counse .....

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..... 2024, 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 .....

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..... within a period of three months from the date when the President of the State Tribunal assumes office. (iv) For the avoidance of doubt, it is clarified that the petitioner shall be entitled to the benefit of Section 112(9) of applicable GST statutes subject to fulfilment of the above conditions in respect of both the assessment orders forming the subject of these writ petitions. There will be n .....

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