Petition filed under Article 226 challenging non-constitution of ...

Taxpayer gets stay on tax recovery due to State's delay in constituting Tribunal.

Case Laws GST

October 22, 2024

Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery of tax. State authorities acknowledged non-constitution and issued notification providing limitation period for appeal before Tribunal shall commence only after President/State President assumes office. Held, subject to deposit of 20% of remaining disputed tax amount, petitioner entitled to statutory benefit of stay u/s 112(9) and cannot be deprived due to State's failure to constitute Tribunal. Recovery of balance amount and steps taken deemed stayed. Petition disposed of.

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Petition filed under Article 226 challenging non-constitution of ...

Taxpayer gets stay on tax recovery due to State's delay in constituting Tribunal.

Case Laws GST

October 22, 2024

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