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HC granted interim stay on appellate GST demand order for two ...


GST Recovery Order Stayed: Petitioner Must Pay 10% Tax Under Section 107(6) For Extended Protection

February 19, 2025

Case Laws     GST     HC

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. Stay extension contingent on petitioner paying 10% of disputed tax balance within two weeks, in addition to deposits under Sec 107(6). Extended stay would remain effective until writ petition disposal or further orders. Court directed filing of affidavit-in-opposition within six weeks with one week for reply. Matter pertains to recovery guidelines under Finance Ministry Circular concerning outstanding dues post first appeal disposal.

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