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HC granted interim stay on appellate order demanding GST dues ...


GST Appeal: Interim Stay Granted on Tax Demand with 10% Payment Required Beyond Section 107(6) Deposits Within Two Weeks

January 31, 2025

Case Laws     GST     HC

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) deposits. Stay extension contingent on payment within two weeks, to continue until writ petition disposal or further orders. Prima facie case established by petitioners warranted temporary relief. Court directed respondents to file opposition affidavit within six weeks, with one week allowed for reply. Stay operates as temporary measure balancing revenue interests with taxpayer rights pending full adjudication of underlying dispute by Appellate Tribunal.

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