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2023 (4) TMI 962 - GUJARAT HIGH COURTAttachment of bank account of the partners of the petitioner firm and the properties of the partners of the petitioner firm - appeal was dis-allowed on the ground of non-payment of pre-deposit - HELD THAT:- On the basis of the provision of Sub-section (6) of Section 107 of CGST Act, it was submitted by learned senior advocate for the petitioner that disputing the entire amount of GST levied on the product chewing tobacco. According to his case, the total output of the product chewing tobacco is to the tune of Rs. 9,88,31,089/-. It is the case of the petitioner that for supply of the composite product, the demand is Rs. 26 crores and Rs.20 crores for the subsequent year. It was submitted that the petitioner has already paid about Rs. 28 crores. Therefore, the question of predeposit does not arise as there is no admitted amount. On the other hand, the case of the department is that the product chewing supari, lime and tobacco are composite products and that the petitioner cannot adjust the tax. The petitioner has arguable issues. Notice and notice as to interim relief returnable on 28.04.2023.
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