M/S Primeone Workforce PVT. LTD. Thru. Director Mr. Sanjeev Jain And Another vs. State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 4 Others
Held
The High Court directed the appellate authority to decide the appeal on merits, considering the petitioner's submissions and the fact that IGST had already been paid. The protection from recovery proceedings was extended until the appeal was decided.
Facts
The petitioner challenged an order rejecting their appeal for not depositing 10% of the disputed amount. The petitioner had previously paid IGST, believing the transaction to be inter-state, and sought to appeal the assessment order which deemed it intra-state.
Key Issues
Whether an appeal is maintainable without depositing 10% of the disputed amount, and whether the appellate authority should consider the prior payment of IGST.
Sections Cited
Section 107, Section 77
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:63788
Court No. - 7 Case :- WRIT TAX No. - 234 of 2024 Petitioner :- M/S Primeone Workforce Pvt. Ltd. Thru. Director Mr. Sanjeev Jain And Another Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 4 Others Counsel for Petitioner :- Anupam Mishra Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Alok Mathur,J.
Heard Shri Bharat Rai Chandani, Advocate along with Shri Anupam Mishra, learned counsel for petitioner, Shri Sanjay Sarin, learned Standing Counsel for the State-respondent no. 1 to 4, Shri Varun Pandey, learned counsel for Union of India and perused the material available on record.
The petitioner in the present writ petition has challenged the order dated 08.08.2024 passed by Additional Commissioner Grade-2 (Appeal)-1, Lucknow whereby he has held that appeal preferred by the petitioner without depositing 10% of the disputed amount would not be maintainable and has also rejected the application for interim relief.
It has been submitted by learned counsel for petitioner that the petitioner is a private limited company incorporated under the Companies Act, 1956 having its registered office in Bhopal, Madhya Pr
The judgment continues below.
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