AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2022 (4) TMI 191
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate : Smt. Richa Shukla, Advocate For the Respondent No.5/Union of India : Shri Kishanlal Sahu, Advocate For the Respondent No.6/UCO Bank : Shri PR Patankar, Advocate ORDER Learned counsel for petitioner submits that pursuant to Section 61 of Central Goods and Services Tax, 2017/Chhattisgarh Goods & Services Tax, Act 2017 (for short, 'CGST/SGST Act'), scrutiny proceeding has be....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... deposit of 20% of disputed tax component for maintaining an appeal before Tribunal. (20% of disputed tax comes to Rs. 20,45,566/-). After dismissal of first appeal by Appellate Authority, respondents issued notice under Section 79 CGST/SGST Act and before filing of writ petition, respondent-authorities have recovered amount of Rs. 34,99,000/- from Bank account of petitioner maintained at UCO Bank....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and till disposal of this writ petition, effect and operation of impugned notice issued by respondent-department under Section 79 of CGST/SGST Act be stayed. Learned counsel for respondent Nos.1 to 4/State Counsel submits that petitioner has short paid the tax liability, therefore, under the provision of law interest and penalty has also been imposed, making total liability upon petitioner to t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....documents placed on record. She submits that looking to the nature of dispute and quantum of amount for which, petitioner has been held liable, she may be granted two weeks' time to file reply to writ petition. Learned counsel for respondent No.6/UCO Bank submits that documents placed on record alongwith Covering Memo show that Demand Draft has been prepared on 25.03.2022 based on demand ma....