HC Set Aside Order Directing to Pay 20% of Interest Liability for Appeal Filing Since Entire Tax was Deposited
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 7 July, 2023
Latest from Taxmann
Case Details: Liakhat Ali Mallick v. State of West Bengal - [2023] 152 taxmann.com 114 (Calcutta)
Judiciary and Counsel Details
-
- T. S. Sivagnanam, C.J. & Uday Kumar, JJ.
- Avra Mazumder & Suman Bhowmik for the Appellant.
- Anirban Ray, T. M. Siddiqui & Saptak Sanyal for the Respondent.
Facts of the Case
In the instant case, the assessee paid the entire tax demand and appeal has been preferred against the order passed by the department. However, the garnishee notice was issued and the assessee challenged the garnishee notice on the ground that entire tax demand has been paid before the writ court. The learned Single Bench granted stay of the garnishee notice but imposed a condition that the appellant had to deposit 20% of the interest liability. It filed intra-court appeal against the order.
High Court Held
The Honorable High Court noted that as per Section 107of the CGST Act, the aggrieved assessee is required to deposit 10% of the disputed tax. In the present case, the entire tax demand has been already paid and therefore, condition to pay 20% of interest liability need not be imposed. Therefore, it was held that portion of the order passed by the learned Single Bench directing the assessee to pay 20% of the interest amount was to be set aside.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
