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C. PRADEEP vs. THE COMMISSIONER OF GST AND CENTRAL EXCISE SELAM & ANR.
(Supreme Court)

Hon'ble Judges:

A.M. KHANWILKAR
DINESH MAHESHWARI
Pet. Counsel
B.h. Marlapalle
M.k. Subramanian
Kaustubh Shukla
Res. Counsel
Na

Petitioner / Applicant

C. PRADEEP
Respondent THE COMMISSIONER OF GST AND CENTRAL EXCISE SELAM & ANR.
Court

SC (Supreme Court)

Date Aug 6, 2019
Order No.

Special Leave to Appeal (Crl.) No(s). 6834/2019

Citation

2019(8) TAXREPLY 1660
Original Order
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ORDER

ORDER Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods and Services Tax Act, 2017 does not arise. He further submits that, even if, the alleged liability of ₹ 19 crores as is assumed by the Department is accepted, it is open to the petitioner to file appeal after the assessment order is passed; and as per the statutory stipulation, such appeal could be filed upon deposit of only 10% of the disputed liability. In that event, the deposit amount may not exceed ₹ 2,00,00,000/- (Rupees Two Crores), which the petitioner is willing to deposit within one week from today without prejudice to his rights and contentions in the assessment proceedings and the appeal to be filed thereafter, if required. Issue notice on condition that the petitioner shall deposit ₹ 2,00,00,000/- (Rupees Two Crores) to the credit of C.No. IV/16/27/201....

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