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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Service of notice for initiation of recovery proceedings of tax ...


High Court Stays GST Tax Recovery Order; Petitioner Must Deposit 50% Due to Service Issue u/s 78.

November 17, 2021

Case Laws     GST     HC

Service of notice for initiation of recovery proceedings of tax - Section 73 (1) of GST Act, 2017 - Considering the entirety of the facts and circumstances of the case, submission made by learned senior counsel for the petitioner that no order was served upon the petitioner as required u/s 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order /notice shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total payable tax amount - HC

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