9911796707
TMI Blog2022 (9) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ') is challenged in W.P. No. 104541/2021. The learned Single Judge granted interim stay order prayed in the petition subject to the condition that the writ petitioner furnishing bank guarantee to the extent of 25% of the amount demanded. Eight weeks time is granted to comply the interim order. The appellant is aggrieved by the part of the interim order directing bank guarantee to be furnished by the petitioner is questioning the interim order in this intra Court appeal invoking Sec. 4 of the Karnataka High Court Act. 2. We have heard learned senior counsel Sri Udaya Holla for Sri Shivaraj C. Bellakki, learned counsel for the appellant, Sri G.S. Hulmani, learned counsel for respondent No.1, Sri Shivaraj Ballolli, learned counsel for res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsustainable. In this behalf it is submitted that this material aspect has not been considered by the learned Single Judge while imposing condition to furnish the bank guarantee. 6. Learned Senior Counsel for the appellant referring to Sec. 107 of the GST Act, would submit that in the event of appeal being filed challenging imposition of tax liability, the statute prescribes deposit of only 10% of the disputed liability. It is urged that condition to furnish bank guarantee to the extent of 25% of the amount demanded is unreasonable given the minimum statutory deposit contemplated while filing the appeal. 7. Learned senior counsel also relied upon Annexure-'A' letter dated 19.07.2017 of the Additional Chief Secretary of State Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability, the learned Single Judge has shown indulgence in favour of the petitioner by directing the petitioner to furnish bank guarantee to an extent of 25% of the amount shown in the show cause notice. Despite the fact that the challenge is to the show cause notice, the writ petition is entertained. It is also noticed that remedy of appeal is available pursuant to the order to be passed by the authority in response to the show cause notice. Under the circumstances, the discretionary order passed by the learned Single Judge in imposing a condition to furnish bank guarantee to an extent of 25% of the amount mentioned in the show cause notice cannot be construed as an erroneous order to interfere in this intra court appeal on interim or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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