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GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The High Court, considering the precedent set in the case of ...


Petitioner wins stay on recovery, must appeal & pre-deposit 10% tax (excluding 'Fish Meal') within 30 days.

Case Laws     GST

September 13, 2024

The High Court, considering the precedent set in the case of Rehoboth Fish Meal and Oil Plant, held that the petitioner should be granted a stay on recovery proceedings pending further orders from the Supreme Court. The petitioner was directed to file a statutory appeal before the Appellate Authority/Commissioner of GST & Central Excise (Appeals) within 30 days. Additionally, the petitioner was required to pre-deposit 10% of the disputed tax, excluding the tax on 'Fish Meal', in accordance with Section 107 of the respective GST enactments, within the same 30-day period. The writ petition was disposed of with these directions.

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