Patna HC allows opening of GST web portal for filing appeal after deposit of amount towards tax, interest, fine, fee and penalty by Petitioner.
Forum: Patna High Court
The Petitioner approached the Hon’ble HC praying for the following reliefs:
a) To file/upload statutory appeal on the GST web portal under Section 107 of the GST Act, 2017 without adjusting the amount of pre- requisite 10% amount of the assessed/disputed amount of tax against the demand for filing of appeal against Assessment order dated 30.05.2019/30.8.2019 passed under Patna High Court CWJC No.7195 of 2020 dt.27-08-2020 for the month of April whereby Petitioner is asked to pay by issuing demand notice DRC-07.
b) For not recovering the amount in dispute as stated in the demand notice DRC-07 till the filing of the Appeal before the Appellate Authority;
c) And or alternatively, a direction to Respondent No. 2 the Commissioner of State Taxes to decide the application dated 5.3.2020 on merit within specified period granted by this Hon’ble Court and in the meantime no coercive steps to be taken.
The Ld Counsel for the Respondents submitted that if the Petitioner deposits the amount towards tax, interest, fine, fee and penalty as admitted and also a sum equal to 10% of the remaining amount of tax in dispute arising from the impugned order, the concerned authority will allow access to the Petitioner for uploading the statutory appeal on the GST Web Portal as is required under Section 107 of the Central Goods and Services Tax Act, 2017/ Bihar Goods and Services Tax Act, 2017.
The HC thus ruled that if the Petitioner complies with the undertaking as given before this Court within a period of four weeks, the HC directs the appellate authority to hear the appeal through virtual mode
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