2023 (12) TMI 1402

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..... ial years 2013-14 to 2017-18 under the CGST and SGST Acts - assessment orders were passed without granting sufficient time to him to furnish the balance C Form and denying the concessional rate of tax - violation of principles of natural justice - HELD THAT:- The 2nd respondent, at the time of consideration of the stay application, prima facie found that the appellant could not produce any documen .....

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..... nancial years 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18, the appellant preferred appeals before the Joint Commissioner (Appeals), State Goods and Services Tax Department, Ernakulam. Those appeals were dismissed. The appellant then preferred second appeals along with petitions for condonation of delay and stay before the 2nd respondent. The 2nd respondent, as per Ext.P23 order, granted a stay .....

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..... ntention that he is entitled to concessional rate of tax. In the said circumstances, the 2nd respondent chose to impose the condition while granting stay. The tax liability comes to more than ₹ 45,00,000/-. We find no illegality in the order of the 2nd respondent imposing a condition to grant stay. The appeal fails, and it is accordingly dismissed.
Case laws, Decisions, Judgements, Orde .....

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