2021 (9) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d:- 27-8-2021<br>WPT No. 130 of 2021 - -<br>GST<br>HON&#39;BLE SHRI JUSTICE GOUTAM BHADURI For petitioner- Shri Hari Agrawal, Advocate. For Respondent/State - Shri Rahul Jha, G.A. Order Heard. 1. The grievance of the petitioner is that summary of the tax liability was served in the month of September, 2019. Against that order the petitioner preferred an appeal on 27/12/2019. Thereafter, the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appeal cannot be heard on merits. Learned counsel submits that the said order is wrong on factual grounds since the entire tax liability was deducted, therefore the deposit of 10% amount while filing the appeal would automatically stand satisfied. 2. Learned State counsel was directed to seek instructions. He would submit that the entire tax liability was deducted on 15/01/2020 as no stay wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....However ignoring the said deduction lastly the order have been passed dismissing the appeal on 17/06/2020 by Annexure P-1 on the ground that 10% amount has not been deposited which is required as per Section 107 (6)(b) of the Central Goods and Services Tax Act, 2017. 4. If the entire amount of tax liability has been deducted on 15/01/2020 and the appeal was pending along with an application for c....