2021 (7) TMI 867

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....9;BLE MAHESH CHANDRA TRIPATHI, J. Heard learned counsel for the petitioner and Shri B.K. Pandey, learned Standing Counsel. Present writ petition has been preferred assailing the validity of the order impugned dated 26.3.2021 passed by respondent no.2 in Appeal No.GST 837/2019 (year 2018-19) u/s 107 (11) of the GST Act and for a direction to the respondents to refund the deposited amount to t....

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.... to the transaction in question, therefore, the imposition of penalty and tax is wholly illegal. Accordingly, the petition is entertained. The Revenue is already represented, which may file counter affidavit within eight weeks. One week, thereafter, is accorded to file rejoinder affidavit. List for hearing in the second week of February, 2020. The petitioner shall deposit 20% of the re....