Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC granted interim stay on appellate order demanding tax ...


High Court Stays Tax Recovery Order u/s 107(6), Requires 10% Payment Within Two Weeks Pending Final Hearing.

January 25, 2025

Case Laws     GST     HC

HC granted interim stay on appellate order demanding tax recovery. Stay conditional on petitioner paying 10% of disputed tax balance within two weeks, in addition to amounts already deposited u/s 107(6). Court noted absence of constituted Appellate Tribunal as material factor. Petitioner established prima facie case warranting temporary relief. Initial unconditional stay granted for two weeks, with extension contingent on additional payment. Stay to continue until writ petition disposal or further orders. Respondents directed to file opposition within six weeks, with one week allowed for reply. Matter to be heard on merits given institutional gaps in appellate mechanism.

View Source

 


 

You may also like:

  1. HC granted interim stay on appellate order demanding GST dues for two weeks, conditional upon petitioner paying 10% of disputed tax balance beyond Section 107(6)...

  2. HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

  3. HC granted interim stay on appellate GST demand order for two weeks, considering absence of constituted Appellate Tribunal and prima facie case established by petitioner....

  4. The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

  5. HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated...

  6. Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case...

  7. The High Court set aside the impugned order dated 18.04.2024 passed by the 1st Respondent due to violation of principles of natural justice. The Petitioner was not aware...

  8. Jurisdiction challenge to assessment orders passed by different officer from investigating officer. Petitioner negligent in non-participation in proceedings emanating...

  9. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  10. Denial of benefit of lower 22% tax rate u/s 115BAA due to delay in filing Form 10-IC by petitioner. Petitioner filed return of income in ITR-6 form, exercising option...

  11. HC granted temporary stay on tax demand arising from appellate order based on Finance Ministry Circular regarding recovery guidelines pending formation of GST Appellate...

  12. Validity of assessment order - reply to the ASTM-10 notice was not taken into consideration - violation of principles of natural justice - Acknowledging the importance...

  13. Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

  14. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

  15. Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

 

Quick Updates:Latest Updates