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2021 (10) TMI 1225 - HC - GSTLevy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods - HELD THAT - Learned counsel for the petitioner states that the petitioner undertakes to deposit 50% of the amount assessed by the appellate authority under section 129(1)(a) of the IGST Act after deducting the amount, if any, already deposited within a period of four weeks from today. For the remaining 50%, the petitioner shall furnish security other than cash or bank guarantee to the satisfaction of the competent authority. The impugned order passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released - petition disposed off.
Issues involved:
Violation of law by petitioner despite no grounds mentioned in the order for enhancing goods' value; imposition of tax and penalty by appellate authority. Analysis: The judgment addresses the contention raised by the petitioner's counsel regarding the imposition of tax and penalty despite the absence of any violation of law by the petitioner and the lack of grounds mentioned in the order for enhancing the value of the goods. The learned counsel for the petitioner asserts that the petitioner is willing to deposit 50% of the assessed amount by the appellate authority under section 129(1)(a) of the IGST Act within four weeks, deducting any previously deposited amount. Additionally, for the remaining 50%, the petitioner will provide security other than cash or bank guarantee to the competent authority. The court orders compliance with this arrangement. Regarding the impugned order dated 12.10.2021 issued by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur in Appeal No. KNP/01/72/2021 for the year 2021-22 under Section 129(3) of the CGST Act, the court rules that if the petitioner complies with the deposit and security requirements as mentioned, the said order shall be stayed, and the seized goods and vehicles will be released. Furthermore, the court directs the connection of this petition with Writ Tax No.906 of 2021 and orders it to be listed together. The learned Standing Counsel is granted four weeks to file a counter affidavit, with the provision for the petitioner to file a rejoinder affidavit within two weeks thereafter. This procedural timeline is established for the smooth progression of the case and to ensure all necessary documents and arguments are presented effectively before the court.
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