9911796707
TMI Blog2025 (2) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal is yet to be constituted, it is opined that the petition should be heard. Since, the petitioner has been able to make out a prima facie case, there shall be an unconditional stay of the demand made in Form GST APL - 04 dated 17th September, 2024 for a period of three weeks from date - In the event, the petitioner makes payment of 10% of the balance amount of tax in dispute, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Appellate Authority under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") issued in Form GST APL -04, the present writ petition has been filed. 2. Mr. Mazumder, learned counsel appearing for the petitioner would submit that the petitioner has a statutory right of appeal before the Appellate Tribunal under Section 112 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, there shall be an unconditional stay of the demand made in Form GST APL - 04 dated 17th September, 2024 for a period of three weeks from date. 7. In the event, the petitioner makes payment of 10% of the balance amount of tax in dispute, in addition to the amount already deposited in terms of Section 107 (6) of the said Act, within three weeks from date, the interim order passed herein, shall c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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