PEARL PRINT PACK PVT. LTD. Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) Petitioner is a company which deals in printing materials. The respondent-Department issued a scrutiny notice under Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act of 2017') but petitioner did not respond to that notice. Consequently, a show-cause notice was issued to the petitioner under Sec. 73 of the Act of 2017. Petitioner even failed to respond to the show-cause notice and consequently the order under Sec. 73 of the Act of 2017 was passed by the Proper Officer for creating a demand under Sec. 79 in form GST DRC 07. The petitioner failed to respondent to the demand order, which resulted into initiation of recovery proceedings from the tax payer-petitioner/company.

(2.) The petitioner has now challenged the demand order and recovery actions by filing an appeal before the Ist Appellate Authority under the Uttarakhand G.S.T. Act, 2017 i.e., Joint Commissioner (Appeals) Dehradun, but the appeal is still pending and the threat of recovery is still looming upon the petitioner.

(3.) It is submitted by learned counsel for the petitioner at the time of filing of the appeal, the petitioner-company has deposited 12.5% of the disputed tax, but instead of staying the recovery of the amount, threat of recovery is looming large on the petitioner.