Heard Shri Rohan Gupta, learned counsel for the petitioner and Shri B.K.Pandey, learned counsel for respondents.

This petition has been filed against the order dated 27.03.2021 passed by Assistant Commissioner Grade-2 (Appeal), wherein, the appeal filed by the petitioner was rejected and the demand of tax of ₹ 1,89,810 and equivalent amount of penalty imposed in the penalty order in Form GST (MOV-09) was affirmed.

Identical issues have been raised in Writ Tax No. – 7 of 2020, wherein this Court vide interim order dated 9.1.2020 has proceeded to direct the petitioner to deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within three weeks from the date of order and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the writ petition.

All the respondents are granted eight weeks’ time to file counter affidavit on behalf of State respondents. The rejoinder affidavit, if any, may be filed within one week thereafter. List thereafter.

In view of the above, following the same set of reasoning, in the present petition also it is directed that the petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within four weeks from today and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.

The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the petitioner along with a self attested identity proof of the said person (preferably Aadhar Card) mentioning the mobile number to which the said Aadhar Card is linked.

The concerned Court/Authority/Official shall verify the authenticity of such computerized copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing.