2025 (5) TMI 302

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..... oner and learned Standing Counsel for the State respondents. 2. It is contended by learned counsel for the petitioner that the First Appellate Authority has committed manifest error in affirming the order passed by the Assessing Authority as to the conduct of the petitioner in availing the input tax credit, and consequently fixing liability along with interest and penalty upon the petitioner. 3. .....

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..... operation of the order dated 20th February, 2024 passed by Additional Commissioner Grade-II (Appeal), State Goods and Services Tax, Judicial Division-I, Prayagraj affirming the order passed by the Assessing Authority dated 31st August, 2024, shall remain stayed provided the petitioner deposits further 10% of tax liability in addition to what he has deposited earlier, within three weeks' from .....

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