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2024 (5) TMI 752 - HC - GSTQuantum of pre-deposit - HELD THAT - Keeping in view the provisions of Section 107(6)(b) of the Uttarakhand Goods and Services Tax, 2017, if the amount of tax is being disputed, only 10% is to be deposited before the appellant authority. The tax demand is Rs. 1,99,58,792/-, but including penalty and interest, it comes to about Rupees Six Crores. Hence, the appellant is required to deposit only 10% of the disputed tax amount before the appellate authority. Accordingly, the impugned order dated 21.03.2024 is being modified that the appellant will deposit only 10% of the tax demand due before the Proper Officer. In the meantime, the operation of the impugned order shall remain stayed. Appeal disposed off.
Issues:
The issues involved in the judgment are the calculation of tax demand, disputed tax amount, penalty, interest, and the requirement of depositing a certain percentage of the disputed tax amount u/s 107(6)(b) of the Uttarakhand Goods and Services Tax, 2017. Judgment Details: 1. The appellant-writ petitioner was directed to deposit Rupees One Crore with the Proper Officer as per the impugned order dated 21.03.2024. The tax demand was stated to be Rs. 1,99,58,792/-, which was the assessed amount as per the appellant's counsel. 2. Notice of motion was accepted. 3. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand, informed that including penalty and interest, the tax demand amounted to about Rupees Six Crores. 4. Referring to Section 107(6)(b) of the Uttarakhand Goods and Services Tax, 2017, it was highlighted that if the tax amount is disputed, only 10% of the disputed tax amount needs to be deposited before the appellant authority. Although the tax demand was Rs. 1,99,58,792/-, with penalty and interest it totaled to about Rupees Six Crores. Therefore, the appellant was required to deposit only 10% of the disputed tax amount before the appellate authority. 5. Consequently, the impugned order dated 21.03.2024 was modified, directing the appellant to deposit only 10% of the tax demand due before the Proper Officer. The operation of the impugned order was stayed in the meantime. 6. The Special Appeal was disposed of accordingly. 7. Any pending application(s) were also disposed of accordingly.
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