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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Requirement of pre-deposit of 10% of the disputed amount u/s ...


Court Halts Bank Guarantee Encashment u/s 107(6) of CGST Act; Appellant Must Maintain Validity During Appeal.

August 31, 2019

Case Laws     GST     HC

Requirement of pre-deposit of 10% of the disputed amount u/s 107(6) of the CGST Act - the disputed amount now remains secure through the Bank Guarantee furnished, hence directed to keep in abeyance encashment of the Bank Guarantee furnished until the disposal of the appeal, provided the appellant keeps the same valid until disposal of appeal against

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