It is directed that the petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act. The recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged the order dated 27.03.2021 passed by appellate authority, whereby the appeal filed by the petitioner was rejected and the demand of tax of Rs. 1,89,810/- and equivalent amount of penalty imposed in the penalty order in Form GST (MOV-09) was affirmed. The court observed that identical issues have been raised before the court, wherein this Court vide interim order dated 9.1.2020 has proceeded to direct the petitioner to deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act. In such an event, the recovery proceedings for the balance amount shall remain stayed till disposal of the writ petition.
Held that:- The Hon’ble High Court directed all the respondents to file counter affidavit within eight weeks and directed the petitioner to deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within four weeks and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.
It is directed that the petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act. The recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged the order dated 27.03.2021 passed by appellate authority, whereby the appeal filed by the petitioner was rejected and the demand of tax of Rs. 1,89,810/- and equivalent amount of penalty imposed in the penalty order in Form GST (MOV-09) was affirmed. The court observed that identical issues have been raised before the court, wherein this Court vide interim order dated 9.1.2020 has proceeded to direct the petitioner to deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act. In such an event, the recovery proceedings for the balance amount shall remain stayed till disposal of the writ petition.
Held that:- The Hon’ble High Court directed all the respondents to file counter affidavit within eight weeks and directed the petitioner to deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within four weeks and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.