A cost of Rs. 5,000 was levied by the Hounorable Patna High Court on the Officer who recovered the entire amount (as per the Assessment Order) very next day of rejection of Appeal.

14-Dec-2022: Assessment Order was passed with liability of Rs. 73,66,644 as follows:

Tax CGST: Rs. 18,91,609
Tax SGST: Rs. 18,91,609
Interest CGST: Rs. 16,02,552
Interest SGST: Rs. 16,02,552
Penalty CGST: Rs. 1,89,161
Penalty SGST: Rs. 1,89,161

Total: 73,66,644

The Petitioner filed appeal before Appellate Authority (S.107) after payment of Rs 1,89,161 X 2 (10%)

27-Mar-2023: Appeal was rejected

28-Mar-2023: Assessing Officer issued notice to the Branch Managers of the four banks in which the assessee maintained accounts.

A total amount of Rs. 69,88,322 was sought to be recovered, which included the equal liabilities under the CGST and SGST enactments.

Total Liability: Rs. 73,66,644
Less: 10% deposit: Rs. 3,78,322
Net recovered: Rs. 69,88,322

The recovery was challenged in the High Court

HELD:
What was required to be paid by the assessee, for maintaining an appeal
before the Appellate Tribunal, if constituted, was Rs. 7,56,644.00 being the twenty per cent of the tax dues under the BGST and CGST Act.

Hence, the balance amounts from the total sums forfeited of Rs. 69,88,322.00 recovered shall be paid over to the assessee within a period of two weeks from today, failing which interest shall run at the rate of 12% per annum.

The officer who issued Annexure-3 order, who acted in ....learn more