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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Validity of proceedings under Sections 78 and 79 of CGST Act, ...


High Court Stays Recovery Order Under CGST Act Sections 78 & 79; Petitioner Must Deposit 50% of Tax Due.

November 22, 2021

Case Laws     GST     HC

Validity of proceedings under Sections 78 and 79 of CGST Act, 2017 - no recovery order as appearing in Annexure P-9 was ever served upon the petitioner - as an interim measure, it is directed that effect and operation of order /notice dated 01.10.2021(Annexure P-10) 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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