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S.K.S. TRADERS vs. ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS.
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
J.n Venkata Suresh Kumar.
Res. Counsel
---

Petitioner / Applicant

S.K.S. TRADERS

Respondent ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS.
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 18, 2024
Order No.

WRIT PETITION NO: 26244/2023

Citation

2024(9) TAXREPLY 11134
Original Order
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ORDER

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, the petitioner was declared to be liable to pay Rs. 2,84,10,044/-. 3. The 2nd respondent for recovery of the said amounts, had initiated proceedings whereby attachment order in FORM GST DRC-22, dated 03.11.2022 and Garnishee notice in FORM GST DRC-13, dated 20.04.2023, were issued to respondents 3 to 5. 4. The petitioner had approached respondents 1 and 2, by way of a representation dated 07.07.2023, contending that the petitioner had filed an appeal against the said order of assessment and had also paid 10% of the disputed tax, as required under Section 107 of the Central Go....

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