2021 (7) TMI 1253 - HC - GST

Maintainability of appeal - pre-condition for filing the appeal - Demand of tax of ₹ 1,89,810 and equivalent amount of penalty imposed in the penalty order - HELD THAT - Identical issues have been raised in M/S ABHISHEK SALES VERSUS STATE OF U.P. AND 2 OTHERS 2020 (1) TMI 515 - ALLAHABAD HIGH COURT 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 within three weeks from the date of order and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the writ petition. All the respondents are granted eight weeks' time to file counter affidavit on behalf of State respondents. The rejoinder affidavit, if any, may be filed within one week thereafter. List thereafter - 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 within four weeks from today and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition. Application disposed off.

Summary

Issues:
1. Rejection of appeal against tax demand and penalty imposition.
2. Direction to deposit 20% of remaining tax amount.
3. Stay on recovery proceedings till disposal of the petition.

Analysis:
1. The judgment deals with a petition filed against the order rejecting the appeal by the Assistant Commissioner Grade-2 (Appeal), affirming a tax demand of ?1,89,810 and an equivalent penalty imposed in Form GST (MOV-09). The court noted that similar issues were raised in a previous case, where the petitioner was directed to deposit 20% of the remaining tax amount in dispute within a specified timeframe to stay recovery proceedings for the balance amount until the petition's disposal. Following the same reasoning, the present petition was directed to deposit 20% of the remaining tax amount in accordance with Section 112(8) of the Act within four weeks to stay recovery proceedings for the balance amount.

2. In the judgment, it was emphasized that the petitioner must file a computer-generated copy of the order downloaded from the official website of the High Court Allahabad, self-attested along with a self-attested identity proof (preferably Aadhar Card) mentioning the linked mobile number. The concerned Court/Authority/Official was instructed to verify the authenticity of the computerized order copy from the official website and provide a written declaration of such verification. This verification process was deemed essential to ensure the validity and legitimacy of the submitted documents in the legal proceedings.

3. Furthermore, all respondents were granted eight weeks to file a counter affidavit on behalf of State respondents, with the option for the petitioner to file a rejoinder affidavit within one week thereafter. The court set a timeline for these filings to ensure procedural fairness and timely progression of the case. The judgment highlighted the importance of adherence to legal procedures and documentation requirements to maintain transparency and accountability in the judicial process.