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NSPR PLR JOINT VENTURE vs. COMMISSIONER OF CHHATTISGARH STATE TAX (GST) AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

GOUTAM BHADURI
Pet. Counsel
Hari Agrawal
Res. Counsel
Rahul Jha

Petitioner / Applicant

NSPR PLR JOINT VENTURE
Respondent COMMISSIONER OF CHHATTISGARH STATE TAX (GST) AND OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Aug 27, 2021
Order No.

WPT No. 130 of 2021

Citation

2021(8) TAXREPLY 4623
Original Order
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ORDER

Heard. 1. The grievance of the petitioner is that summary of the tax liability was served in the month of September, 2019. Against that order the petitioner preferred an appeal on 27/12/2019. Thereafter, the petitioner was served with a show cause notice that the amount of 10% which is required to be deposited under Section 107(6)(b) of the Central Goods and Services Tax Act, 2017 in respect of quantum of amount has not been paid. It is contended that in response to such show cause notice dated 10/06/2020 reply was given on 10/06/2020 itself by Annexure P-8 wherein it was apprised to the respondent that the entire tax liability has been deducted from the cash ledger, thereby the requirement of 10% of prerequisite deposit is already stands satisfied. However, without looking into such facts the order dated 17/06/2020 has been passed on the ground that since the petitioner has failed to deposit the amount of 10% as required under Section 107 (6)(b) of the Central Goods and Service....

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