2022 (2) TMI 1306 - HC - GST

Interpretation of statute - provision of Section 107(6)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 - maintainability of appeal - requirement to deposit 10% of the disputed tax amount or 10% of the total disputed amount? - HELD THAT - For the purposes of maintaining its appeal, the petitioner was required to deposit 10% of the disputed tax amount and not 10% of the total disputed amount as has been directed by the Appeal Authority. Also there is no dispute that the petitioner had deposited 10% of the disputed tax amount (involved in the appeal) arising from the original order dated 22.11.2017 passed by the Deputy/Assistant Commissioner, Mobile Squad, First Unit, Chandauli. The order passed by the Appeal Authority is set aside and the matter remitted to the Appeal Authority to re-hear the appeal on merits and pass fresh order in accordance with law - Petition allowed by way of remand.

Summary

The Allahabad High Court allowed the writ petition as the Appeal Authority misconstrued the provision of Section 107(6)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner was required to deposit 10% of the disputed tax amount, not 10% of the total disputed amount. The order of the Appeal Authority was set aside, and the matter was remitted for a fresh hearing.