2024 (6) TMI 831

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....r For Respondents : Mr. C. Harsha Raj Additional Government Pleader for R1 ORDER A bank attachment notice dated 24.02.2024 is challenged in this writ petition. 2. The petitioner is a registered person under applicable GST enactments. On account of non-filing of returns, the petitioner's GST registration was cancelled by order dated 20.09.2017. Such order was revoked after the pe....

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....es Tax Act, 2017, he submits that the Commissioner is empowered to permit payment of tax in instalments, but such authority does not extend to self assessed tax liability. 6. The admitted position is that the tax liability pertaining to the relevant periods was discharged by the petitioner, albeit belatedly. The petitioner asserts that a sum of about Rs.7.20 lakhs was paid towards discharge of ....