2020 (1) TMI 23 - HC - GST

Maintainability of petition - compliance with pre-deposit - HELD THAT - Subject to the writ petitioner securing the amount which is required to be paid as pre-deposit to the appropriate authority for the purpose of hearing in terms of section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, within a period of fortnight from date, the matter shall be heard on its merit upon filing of affidavits. Let counter affidavit be filed within a fortnight from the date of making payment of pre-deposit in terms of this order and rejoinder affidavit, thereto, if any, be filed within a fortnight therefrom - List immediately thereafter.

Summary

The High Court of Allahabad ordered that the writ petitioner must pay the required pre-deposit under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 within two weeks. Once the payment is made, the case will be heard on its merit. Counter affidavit should be filed within two weeks of payment, and rejoinder affidavit, if any, within two weeks thereafter. Case to be listed immediately after.