Payment of mandatory pre-deposit directed against detention order

Haresh Kumar Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court directed the petitioner to deposit maximum penalty of 200% of the tax involved in detention matter as once the mandatory pre-deposit is complied, the order has no force and all the further recovery proceedings will be subject to final outcome of the appeal. Facts- The petitioner had transported consignment of goods vide tax invoice dated 18.04.2023, which was intercepted and detained by the first respondent. An order of detention in Form GST MOV-06 dated 18.04.2023 was issued and therefore, the consignment that w...