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PILOT INDUSTRIES LIMITED vs. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX ACT
(Uttarakhand High Court)

Hon'ble Judges:

RITU BAHRI
RAKESH THAPLIYAL

Pet. Counsel

Pulak Raj Mullick

Res. Counsel

Puja Banga

Petitioner / Applicant	PILOT INDUSTRIES LIMITED
Respondent	ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX ACT
Court	Uttarakhand High Court
State	Uttarakhand
Date	Jun 11, 2024
Order No.	SPECIAL APPEAL No. 180 OF 2024
Citation	2024(6) TAXREPLY 11305
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ORDER
JUDGMENT: (per Ms. Ritu Bahri, C.J.) The issue whether the Joint Commissioner can be the appellate authority, is a question, which is pending consideration before this Court in a Writ Petition, which is fixed for 19.06.2024. However, in the present case, the summary order dated 13.05.2024, has been passed by the Deputy Commissioner, who is the proper officer, and against this order, an alternate remedy of filing an appeal is available. As per the GST Act, before the Appellate Authority, under sub-section (6) of section 107 of the GST Act, the appellant has to deposit 25% of the amount before the Appellate Authority. 2. Keeping in view the above provision under section 107 (6) of the GST Act, the order dated 17.05.2024, passed by the learned Single Judge, is being modified. The appellant will deposit 25% of the amount demanded from him by the proper officer vide order dated 13.05.2024, and thereafter, after depositing the said amount, the vehicle and the goods can be released....