M/S Teleglobe Enterprises vs Joint Commissioner Appellate ...
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Uttarakhand High Court

M/S Teleglobe Enterprises vs Joint Commissioner Appellate ... on 9 September, 2024

                                                         2024:UHC:6534-DB

     IN THE HIGH COURT OF UTTARAKHAND
                AT NAINITAL
          HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
                            AND
            HON'BLE SRI JUSTICE RAKESH THAPLIYAL


             SPECIAL APPEAL No.275 OF 2024

M/s Teleglobe Enterprises                                  ...Appellant
                                 Versus

Joint Commissioner Appellate Authority Goods and
Service Tax and others
                                     ...Respondents

Counsel for the appellant         :   Mr. Pulak Raj Mullick, learned counsel.

Counsel for the State             :   Ms. Puja Banga, learned Brief Holder,

                                      through VC




JUDGMENT :

(per Ms. Ritu Bahri, C.J.)

The only issue involved in the present special appeal is whether the appellant was liable to deposit 20% of the amount indicated in GST-DRC-07 or 10% as per section 107 (6) (b) of the Uttarakhand GST Act. As per the above said section, the pre deposit is only 10% of the tax amount before the appellate authority.

2. Learned counsel for the State accepts notice, on the asking of the Court.

3. Learned counsel for the petitioner has referred to the page 20, Annexure no.SA4, of the appeal, whereby the appellant has already deposited 2024:UHC:6534-DB

10% as per the above said section 107 (6) (b) of the Act. Since he has already deposit the amount as per the mandate of the Act, which is a pre-deposit at the time of the filing of the appeal, the appeal is being allowed and the impugned order is being modified.

______________ RITU BAHRI, C.J.

___________________ RAKESH THAPLIYAL, J.

Dated:09.09.2024 NR/