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2021 (2) TMI 1119 - HC - GSTCancellation of registration of selling dealer - submission of petitioner is that at the time of purchase of goods/stocks, the registration of the selling dealer was valid - HELD THAT:- Matter requires consideration. Learned counsel for the petitioner submits that 10% of the disputed tax liability has been deposited in terms of Section-107(6) of the Act, the appeal before the Tribunal (when constituted) would be maintainable upon deposit of 20% of the remaining tax amount. The petitioner is willing to deposit that amount - Learned Standing Counsel has accepted notice on behalf of State-respondents. He prays for and is granted four weeks' time to file counter affidavit. Petitioner shall have two weeks thereafter to file rejoinder affidavit. List thereafter.
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