Requirement of pre-deposit - Appeal before the GST tribunal to ...
GST Tribunal Allows Appeal with 20% Deposit; Stays Recovery for Remaining Amount u/s 112(9) of the Act.
December 22, 2019
Case Laws GST HC
Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is permitted to deposit 20% of the remaining amount of tax in dispute and as soon as the said amount is deposited, the recovery proceedings for the balance amount shall remain stayed as provided under sub-section (9) of Section 112 of the Act.
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