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2021 (3) TMI 242 - HC - GSTLiability of GST - Calculation of the tax amount - value of property is to be taken in which value? - purchase price or circle rate? - whether the properties offered as security are unencumbered and whether the petitioner company, is possessed of the original title deeds pertaining to these properties? HELD THAT:- The petitioner-company is directed to file an affidavit, in the very least, in respect of the following aspects, in the course of the day:- (i) Whether or not the subject properties are unencumbered and/or free of charge. (ii) Whether the petitioner-company is willing to deposit the original title deeds with the respondents. (iii) The manner in which the petitioner-company proposes to bridge the monetary gap between the value of the properties and the liability towards GST as quantified by the respondents. (iv) The bank particulars and other identification details of the employees of the petitioner-company. List the matter on 5th March, 2021.
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