2023 (7) TMI 1332 - HC - GST

Maintainability of petition - HELD THAT - Matter requires consideration. All respondents may file counter affidavit within four weeks. Petitioner shall have one week thereafter to file rejoinder affidavit - List thereafter.

Summary

The High Court of Allahabad directed the petitioner to deposit 30% of the disputed tax amount within three weeks as per Section 112(8) of the Central Goods and Services Tax Act 2017. Recovery proceedings for the remaining amount shall be stayed until the petition is disposed of. Respondents have four weeks to file a counter affidavit, and the petitioner has one week to file a rejoinder affidavit.