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Judgment
Ritu Bahri, CJ
In this case, an order has been issued to the appellant (Annexure No. 2 to the Writ Petition) under Section 73(1) of the Uttarakhand Goods and Services Tax Act, 2017, and as per this order, the amount assessed is Rs. 817568/-.
With respect to this demand, counsel for the appellant states that, even if this demand amount is to be paid before the Appellate Authority, under Section 107(6)(b) of the Uttarakhand Goods and Services Tax Act, 2017, he is required to pay only 10% of the disputed tax amount before the Appellate Authority. However, by the impugned order passed by the learned Single Judge, he has been asked to furnish a bank guarantee qua the entire amount, which is against the provisions of Section 107(6) of the Uttarakhand Goods and Services Tax Act, 2017.
Notice of motion.
Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand accepts notice on behalf of the respondent.
Keeping in view the provisions of the Uttarakhand Goods and Services Tax Act, 2017, the impugned order passed by the learned Single Judge dated 10.04.2024 is being modified that the appellant will deposit only 10% of the amount assessed as per the order dated 21.11.2022 (Annexure No. 2 to the Writ Petition).
In the meantime, the order dated 21.11.2022 shall remain stayed, and the bank account of the appellant shall be de-freezed.
The Special Appeal is disposed of in the aforesaid terms.
Pending application(s), if any, also stand disposed of accordingly.