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Since the provisions of the Act are not at all attracted to the transaction in question, therefore, the imposition of penalty and tax is wholly illegal.

Section 112 of the CGST Act, 2017— Pre Deposit — The petitioner submitted that since Appellate Tribunal under the U.P. GST Act, 2017 has not been constituted so far, consequently, the petitioner has no other alternative remedy except to approach this Court. He had deposited 10% of the disputed amount of tax as a pre-condition for filing the first appeal and in respect of the remaining amount, he had furnished security. He is ready to deposit an additional 20% of the remaining amount of tax in dispute in compliance of the requirements under Section 112 (8) of the Act. Since the provisions of the Act are not at all attracted to the transaction in question, therefore, the imposition of penalty and tax is wholly illegal. Held that:- The Hon’ble High Court listed it for hearing in the second week of February, 2020. Further directed the petitioner to deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within three weeks and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the petition.