2024 (10) TMI 274

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....l Tax. ORDER PER (HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri J.N. Venkata Suresh Kumar, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax for the respondents. 2. The petitioner had suffered an order of assessment, under the A.P. Goods and Services Tax, 2017 (for short GST Act), issued by the 2nd respondent dated 13.01.2023. Under this order of assessment,....

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.... on the part of respondents 1 and 2 in lifting the said order of attachment and Garnishee and in considering the representation of the petitioner dated 07.07.2023, despite passage of more than one year. 6. In view of the fact that the petitioner has preferred an appeal and has paid 10% of the disputed tax, as required under Section 107 of the CGST Act, no further tax can be recovered from the pet....