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2019 (12) TMI 1665 - HC - GSTRequirement of pre-deposit on filing appeal - quantum of pre-deposit - petitioner points out that while filing First Appeal the petitioner had deposited 10% of the disputed tax liability as provided under subsection (6) of Section 107 of the Act - it is submitted that the petitioner is ready and willing to deposit 20% of the remaining amount of tax in dispute - HELD THAT - The petitioner is permitted to deposit 20% of the remaining amount of tax in dispute and as soon as the said amount is deposited the recovery proceedings for the balance amount shall remain stayed as provided under subsection (9) of Section 112 of the Act. List in the third week of January 2020.
Issues:
Challenge to order of First Appellate Authority under U.P. Goods & Service Tax Act, 2017. Constitution of Appellate Tribunal for Second Appeal. Deposit requirements for filing appeal before Tribunal. Analysis: The petition challenges the order of the First Appellate Authority under the U.P. Goods & Service Tax Act, 2017, seeking relief through a Second Appeal before the Appellate Tribunal. However, the Tribunal has not been constituted yet, prompting the petitioner to approach the High Court. The petitioner had initially deposited 10% of the disputed tax liability while filing the First Appeal, as mandated by subsection (6) of Section 107 of the Act. The counsel for the petitioner asserts that for an appeal before the Tribunal to be competent, an additional 20% of the remaining disputed tax amount must be deposited, on top of the initial 10% deposit. The petitioner expresses readiness to comply with this requirement by depositing the 20% of the remaining tax amount in dispute. The High Court, acknowledging the petitioner's willingness to comply with the deposit requirement, permits the deposit of 20% of the remaining disputed tax amount. Upon such deposit, recovery proceedings for the balance amount are to be stayed, in accordance with subsection (9) of Section 112 of the Act. The Revenue, already represented, is directed to file a counter affidavit within three weeks. The case is scheduled for listing in the third week of January 2020 for further proceedings.
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