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HAWKEYE INFRACARE vs. DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAX.
(Uttarakhand High Court)

Hon'ble Judges:

RITU BAHRI
RAKESH THAPLIYAL

Pet. Counsel

Rohit Arora

Res. Counsel

Puja Banga

Petitioner / Applicant	HAWKEYE INFRACARE
Respondent	DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAX.
Court	Uttarakhand High Court
State	Uttarakhand
Date	May 3, 2024
Order No.	Special Appeal No. 101 of 2024
Citation	2024(5) TAXREPLY 9643
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ORDER
JUDGMENT : PER MS. RITU BAHRI, C.J. 1. Counsel for the appellant contends that, as per the impugned order dated 21.03.2024, the appellant-writ petitioner has been directed to deposit Rupees One Crore with the Proper Officer. Counsel for the appellant-writ petitioner contends that the tax demand is Rs. 1,99,58,792/-, which is the assessed amount. 2. Notice of motion. 3. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand accepts notice on behalf of respondent no. 1. She submits that including penalty and interest, the tax demand comes to about Rupees Six Crores 4. Keeping in view the provisions of Section 107(6)(b) of the Uttarakhand Goods and Services Tax, 2017, if the amount of tax is being disputed, only 10% is to be deposited before the appellant authority. The tax demand is Rs. 1,99,58,792/-, but including penalty and interest, it comes to about Rupees Six Crores. Hence, the appellant is required to deposit only 10% of the disputed tax amount be....