V.R.S.Traders Vs Commissioner of State Taxes (Madras High Court)
The petitioner confirms that appeal has been filed and that the respondents had duly enabled the remittance of pre-deposit as per the provisions of Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017. Upon remittance of pre-deposit of 10%, the balance shall remain stayed and hence there is no further justification for continuation of the bank attachments.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Read this order in conjuntion with order dated 03.08.2022 and 10.08.2022 wherein the petitioner had sought and had been granted time to enable filing of first appeal.
2. The order passed on 03.08.2022 reads as follows:
Mr.C.Harsha Raj, learned Additional Government Pleader accepts notice for the respondents and seeks some time to obtain instructions and file a counter.
2. The petitioner has suffered an order of assessment dated 10.05.2022 and states that the first appeal is being contemplated, which is to be filed within a period of one week from today. In such an event, the respondents would have to facilitate remittance of mandatory statutory pre-deposit, for which purpose, necessary instructions would have to be given by the learned Additional Government Pleader to the Bank concerned.
3. Let the needful be done forthwith. It is made clear that the attachment continues, however with the protection as aforesaid.
4. List on 10.08.2022 for further orders. Counter by then with an advance copy served upon the petitioner.
3. The petitioner confirms today that appeal has been filed and that the respondents had duly enabled the remittance of pre-deposit as per the provisions of Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017. Upon remittance of pre-deposit of 10%, the balance shall remain stayed and hence there is no further justification for continuation of the bank attachments. Mr.V.Prasanth Kiran, learned Government Advocate would fairly accede to this position in law.
4. Hence, the bank attachments shall stand lifted. This writ petition is closed as aforesaid. No costs. Connected miscellaneous petition is closed.
