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2021 (7) TMI 743 - HC - GSTIncrease in valuation of goods - error of law on the part of Revenue in artificially distinguishing the identity of the goods and their valuation - HELD THAT:- Learned Standing Counsel has accepted notice on behalf of all respondents. He prays for and is granted four weeks' time to file counter affidavit. Petitioners shall have two weeks' thereafter to file rejoinder affidavit - In the meanwhile, subject to the petitioner depositing tax and 50% of penalty as well as furnishing security of remaining 50% of penalty within a period of two weeks from today, in the prescribed manner and in terms of Section 129(1)(a) of U.P. GST Act, 2017 read with Rules 140 of UPGST Rules, 2017, on the valuation disclosed in the invoice, the goods and vehicle may be released in favour of the petitioner. List thereafter.
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