2023 (12) TMI 289

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.... For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader ORDER This Writ Petition has been filed to direct the respondent to consider the representation of the petitioner dated 18.10.2023. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the ad....

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....dent. 5. Heard the learned counsel for the petitioner and the respondents and also perused the materials available on record. 6. Considering the submissions, it appears that the respondent directed the petitioner to pay a sum of Rs. 4,34,522/-. According to the provision of Section 107 of Goods and Services Tax Act, 2017, (hereinafter called as "GST Act"), if the petitioner paid 10% of the o....