Courts are increasingly giving relief to taxpayers by staying GST demands, pending formation of the GST Tribunal that would provide a forum to file appeals.
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The Calcutta High Court’s divisional bench recently stayed recovery proceedings and modified the order of a single judge bench which had a condition to grant a stay on the demand: payment of 20% of the disputed tax.
Under GST provisions, a taxpayer aggrieved by the order passed by the fist appellate authority, is entitled to file an appeal with the GST Tribunal. However, this tribunal is yet to be set up. This results in taxpayers having to file writ appeals with the high court to seek relief.
Read more at : The Times of India
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