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    <title>2021 (2) TMI 1119 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court is considering a petition challenging an appellate authority&#039;s order under Section 74 of the Goods and Services Tax Act, 2017. The petitioner has deposited 10% of the disputed tax liability and is willing to deposit the remaining 20% for the appeal before the Tribunal. The court has granted time for the State-respondents to file a counter affidavit and allowed the petitioner to file a rejoinder affidavit. The court has stayed the balance recovery pending further proceedings, indicating a fair and procedural approach in addressing the issues raised in the petition.</description>
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      <description>The High Court is considering a petition challenging an appellate authority&#039;s order under Section 74 of the Goods and Services Tax Act, 2017. The petitioner has deposited 10% of the disputed tax liability and is willing to deposit the remaining 20% for the appeal before the Tribunal. The court has granted time for the State-respondents to file a counter affidavit and allowed the petitioner to file a rejoinder affidavit. The court has stayed the balance recovery pending further proceedings, indicating a fair and procedural approach in addressing the issues raised in the petition.</description>
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