2024 (12) TMI 211 - HC - GST

Requirement to deposit 10% of the disputed amount of tax on filing the appeal and further 20% of remaining disputed tax - HELD THAT - There was notification dated 16th August, 2024 made by Central revenue reducing latter deposit to 10%. Now, State revenue has correspondingly notified on 29th October, 2024. In the circumstances, the writ petition be disposed of as covered by order dated 16th February, 2024 with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed. The submission made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed, is accepted. The deposit be made accordingly. Petition disposed off.

Summary

The petitioner appealed against an order by the First Appellate Authority and sought to appeal to the Tribunal, which was not yet constituted. Directions were given to deposit 10% of disputed tax on filing the appeal and further 20% for the order to be stayed. The State revenue reduced the deposit requirement to 10%, leading to the modification of the writ petition for a 10% deposit to stay the order. The High Court accepted the petitioner's submission, and the writ petition was disposed of accordingly.