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2021 (10) TMI 1225 - HC - GSTLevy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods - HELD THAT:- Learned counsel for the petitioner states that the petitioner undertakes to deposit 50% of the amount assessed by the appellate authority under section 129(1)(a) of the IGST Act after deducting the amount, if any, already deposited within a period of four weeks from today. For the remaining 50%, the petitioner shall furnish security other than cash or bank guarantee to the satisfaction of the competent authority. The impugned order passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released - petition disposed off.
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