HC directs 25% deposit for release of vehicle and Goods

Pilot Industries Limited Vs Assistant Commissioner (Uttarakhand High Court)

The central issue in this case involves the authority of the Joint Commissioner as an appellate authority, which is currently being deliberated in a separate writ petition scheduled for 19th June 2024. The case at hand concerns a summary order issued by the Deputy Commissioner on 13th May 2024. This order provided an alternate remedy of appeal under the GST Act, which necessitates specific compliance from the appellant.

Under Section 107(6) of the GST Act, an appellant must deposit 25% of the dispute

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