LIAKHAT ALI MALLICK Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) This intra-Court appeal by the writ petitioner is directed against the order dtd. 27/4/2023 in W.P.A. No.7454 of 2023. The appellant had challenged the garnishee notice dtd. 13/2/2023 on the ground that the appellant has paid the entire tax as demanded and has also preferred an appeal before the appellate authority and before the expiry of the period for filing the appeal, the garnishee notice was issued.

(2.) The learned Single Bench has granted stay of the garnishee notice but has imposed a condition that the appellant has to deposit 20% of the interest liability, which was originally quantified as Rs.31,58,936.00, subsequently rectified as Rs.29,85,527.00.

(3.) In terms of Sec. 107(7) of the CGST Act read with Sec. 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 dtd. 19/12/2022 passed under Sec. 73(9) of the W.B.G.S.T. Act, 2017, which shows that the appellant/petitioner has paid the tax of Rs.74,69,348.00.