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2022 (2) TMI 1306 - HC - GSTInterpretation of statute - provision of Section 107(6)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 - maintainability of appeal - requirement to deposit 10% of the disputed tax amount or 10% of the total disputed amount? - HELD THAT:- For the purposes of maintaining its appeal, the petitioner was required to deposit 10% of the disputed tax amount and not 10% of the total disputed amount as has been directed by the Appeal Authority. Also there is no dispute that the petitioner had deposited 10% of the disputed tax amount (involved in the appeal) arising from the original order dated 22.11.2017 passed by the Deputy/Assistant Commissioner, Mobile Squad, First Unit, Chandauli. The order passed by the Appeal Authority is set aside and the matter remitted to the Appeal Authority to re-hear the appeal on merits and pass fresh order in accordance with law - Petition allowed by way of remand.
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