2024 (12) TMI 588

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....awal and Shri Ayush Gupta - Advocates For the Respondents/State : Shri R.D. Padraha - Government Advocate ORDER PER: JUSTICE SANJEEV SACHDEVA 1. Issue notice. 2. Notice is accepted by the counsel appearing for respondents. 3. With the consent of parties, the petition is taken up for final disposal. 4. Petitioner is aggrieved by the action of respondent GST department whereby coercive measur....

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....ts that by way of coercive measures, the Electronic Credit Ledger has been blocked and bank account of the petitioner has been put on hold. 6. Learned counsel submits that in terms of Section 112 of the Act, 2017, petitioner is liable to pay 20% of the tax amount i.e. Rs. 4,54,574.06/-. Reliance is placed on Circular dated 11.07.2024 issued by Central Board of Indirect Taxes & Customs wherein the....

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....itioner is willing to deposit the statutory pre-deposit amount. 9. We note that the demand created against the petitioner of the tax amount of Rs. 4,54,574.06/-, 20% of which come to Rs. 90,915/-. The amount standing to the credit of the petitioner in the Electronic Credit Ledger as on 25.09.2024 was Rs. 1,14,758/- i.e. more than 20% of pre-deposit amount. 10. To enable the petitioner to avail o....