Heard learned counsel for the petitioner. Learned Standing Counsel appears for the respondents.

The contention of the learned counsel for the petitioner is that despite recording a finding that under the facts and circumstances there is no violation of law by the petitioner, and, that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods, the appellate authority has imposed tax and penalty on the petitioner.

Learned counsel for the petitioner states that the petitioner undertakes to deposit 50% of the amount assessed by the appellate authority under section 129(1)(a) of the IGST Act after deducting the amount, if any, already deposited within a period of four weeks from today. For the remaining 50%, the petitioner shall furnish security other than cash or bank guarantee to the satisfaction of the competent authority. Ordered accordingly.

In the event of compliance, the impugned order dated 12.10.2021 passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur in Appeal No. KNP/01/72/2021, Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released.

Connect this petition with Writ Tax No.906 of 2021 and list alongwith it.

Learned Standing Counsel prays for and is granted four weeks’ time to file counter affidavit. Rejoinder affidavit, if any, may be filed within two weeks, thereafter.