2018 (11) TMI 1190 - HC - GST

Stay of petition - validity of assessment order - Held that - The petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. The petition disposed off directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition.

Summary

The petitioner, a registered dealer under the KGST Act, challenged an assessment order and filed a stay petition in the appeal. The High Court directed the authorities to wait for the appellate authority to decide on the stay petition before taking coercive steps.