Appeal preferred against assessment order hence order of attachment and garnishee impermissible

S K S Traders Vs Assistant Commissioner of State Tax and Others (Andhra Pradesh High Court)

Andhra Pradesh High Court held that continuation of order of attachment and Garnishee impermissible since petitioner has preferred an appeal against the assessment order and has paid 10% of the disputed tax as required under section 107 of the CGST Act.

Facts- The petitioner had suffered an order of assessment, under the A.P. Goods and Services Tax, 2017 (for short GST Act), issued by the 2nd respondent dated 13.01.2023. Under this order of assessment, the petitioner

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