GST DAILY – 122

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HC stayed recovery of balance amount on depositing 20% of disputed amount by assessee in absence of GST Tribunal

👉 The Hon’ble Patna High Court in the case of HINDUSTAN CONSTRUCTION COMPANY LTD. V/s UNION OF INDIA, decided on 04-10-2023

👉 Issue

✔️ What remedy available to file appeal due to absence of constituted Tribunal?

👉 The Hon’ble High Court Judgement

✔️ Where assessee was unable to file appeal due to absence of constituted Tribunal, assessee was eligible for statutory benefit of obtaining stay on their tax liabilities subject to condition that assessee deposits amount equal to 20 percent of remaining disputed tax amount.

Regards 🙏

CA PRADEEP MODI

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