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2024 (2) TMI 849 - ALLAHABAD HIGH COURTMaintainability of petition - requirement to deposit 50% of the disputed tax liability - HELD THAT:- Reliance placed on an order passed by coordinate bench of this Court in M/S N.G. ENTERPRISES AND ANOTHER VERSUS STATE OF U.P. AND 3 OTHERS [2023 (12) TMI 992 - ALLAHABAD HIGH COURT]. It was in favour of the same petitioners, as in the present petition, but for different assessment year, where it was held that The petitioner shall deposit 20% of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of the disputed tax amount). Subject to the aforesaid deposit, the recovery proceedings of the balance amount shall remain stayed till the decision of this writ petition. The view taken by the coordinate bench is agreed upon, and accordingly, similar direction is issued in the present case - It is directed that the petitioner shall deposit 20 per cent of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of the disputed tax liability) - petition disposed off.
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