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The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The appellant satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties.

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Section 129 of the CGST Act, 2017—Goods in Transit — The Petitioner, is a dealer registered in the State of Kerala and carrying on business. The issue arises insofar as a conditional stay granted by the First Appellate Authority. The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The petitioner satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties.

Held that:-The Hon’ble High Court directed the petitioner to pay the short fall which has been suffered by the Department to the Department directly within a period of three weeks from today. The Revenue Recovery proceedings shall be kept in abeyance then. Along with such a deposit the assessee shall also furnish a simple bond without sureties, if not already furnished. — A.P. Kakku Associates Vs. Deputy Commissioner (Appeals) , State GST Department, Thrissur, The Intelligence Officer (Investigation Branch) , Thrissur, Collector/Authorized Officer, Inspecting Asst. Commissioner, Commercial Taxes, Commercial Tax Complex, Poothole, Thrissur And The State Tax Officer (Ib) Office of The Asst. Commissioner of State Tax (Int) , State Goods And Services Tax, Thrissur [2019] 09 TAXLOK.COM 044 (Kerala)

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