2020 (9) TMI 1026 - HC - GST

Maintainability of appeal - requirement of pre-deposit - he petitioner is ready and willing to deposit an additional 20% of the remaining amount of tax in dispute in compliance of the requirements under Section 112 (8) of the Act - HELD THAT - The petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within three weeks from today and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition. List for hearing in the second week of February, 2020 before the appropriate Court.

Summary

The High Court of Allahabad entertained a petition where the petitioner challenged the imposition of penalty and tax under the U.P. Goods and Services Tax Act, 2017. The petitioner agreed to deposit an additional 20% of the remaining disputed tax amount as required by Section 112(8) of the Act. The Revenue was directed to file a counter affidavit within three weeks, and the case was listed for hearing in the second week of February 2020. Recovery proceedings for the balance amount were stayed pending the outcome of the petition.