2024 (3) TMI 1274

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.... 26-3-2024<br>W. P. Nos. 8172 & 8178 of 2024 and W. M. P. Nos. 9121, 9123, 9127 & 9128 of 2024 - -<br>GST<br>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&#39;s bank are assa....

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....rring 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 counsel....

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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 G....