AJAYPAL SINGH YADAV Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) In this case, an order has been issued to the appellant (Annexure No. 2 to the Writ Petition) under Sec. 73(1) of the Uttarakhand Goods and Services Tax Act, 2017, and as per this order, the amount assessed is Rs.817568.00.

(2.) 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 Sec. 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 Sec. 107(6) of the Uttarakhand Goods and Services Tax Act, 2017.

(3.) Notice of motion.