BHUPAL SINGH KANWAL Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) There is a delay of 61 days in preferring the present Special Appeal. For the reasons stated in the application seeking condonation of delay (IA/1/2024), the same is allowed, and the delay is condoned.

(2.) In this case, three separate orders have been issued to the appellant dtd. 23/9/2022, 26/9/2022 and 1/10/2022 (Annexure No. 1 to the Writ Petition) under Sec. 73(1) of the Uttarakhand Goods and Services Tax Act, 2017, and as per these orders, the amount assessed is Rs.1,86,126.50, Rs.5,31,825.00 and Rs.96,790.00respectively.

(3.) 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 in each order 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 demanded in the above-said three orders, which is against the provisions of Sec. 107(6) of the Uttarakhand Goods and Services Tax Act, 2017.