HC modified its prior interim order regarding CGST Act ...

Landmark CGST Act Amendment: Interim Deposit Reduced from 20% to 10% Under Finance Act, 2024 Provisions

April 23, 2025

Case Laws GST HC

HC modified its prior interim order regarding CGST Act amendment, reducing the mandatory deposit from twenty percent to ten percent as per the Finance (No. 2) Act, 2024. The court interpreted Section 112(8) and Section 143, concluding that the statutory amendment directly impacts the interim deposit requirement. Consequently, the original direction for twenty percent deposit shall now be construed as a ten percent deposit, effectively aligning with the recent legislative modification. Application disposed of with consequential relief.

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HC modified its prior interim order regarding CGST Act ...

Landmark CGST Act Amendment: Interim Deposit Reduced from 20% to 10% Under Finance Act, 2024 Provisions

April 23, 2025

Case Laws GST HC

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