2021 (7) TMI 743

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..... e counter affidavit. Petitioners shall have two weeks' thereafter to file rejoinder affidavit - In the meanwhile, subject to the petitioner depositing tax and 50% of penalty as well as furnishing security of remaining 50% of penalty within a period of two weeks from today, in the prescribed manner and in terms of Section 129(1)(a) of U.P. GST Act, 2017 read with Rules 140 of UPGST Rules, 2017, .....

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..... accounted for and accompanied by valid documents. The revenue authorities have committed an error of law in artificially distinguishing the identity of the goods and their valuation. Further, the valuation was increased, wholly contrary to law without following the express provisions of law. It is further submitted that necessary satisfaction was not recorded to doubt the valuation and in any .....

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..... may be entertained. Matter requires consideration. Learned Standing Counsel has accepted notice on behalf of all respondents. He prays for and is granted four weeks' time to file counter affidavit. Petitioners shall have two weeks' thereafter to file rejoinder affidavit. List thereafter. In the meanwhile, subject to the petitioner depositing tax and 50% of penalty as well as f .....

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