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Non-constitution of Appellate Tribunal can’t deprive assessee of its benefits; Order to be stayed on making pre-deposit: HC
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF BPD STEEL SYNDICATE PVT. LTD. V/s UNION OF INDIA , decided on 22-2-2024
👉 Issue:-
✔️ Which types of statutory remedies available to the assessee’s due to non-constitution of Appellate Tribunal?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee’s entitlement to statutory remedies could not be jeopardized due to non-constitution of Appellate Tribunal, it was considered appropriate to provide statutory relief of stay on condition of depositing 20 percent of disputed tax amount. Government of India had issued Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, and subsequent clarification issued by C.B.I.C-GST vide Circular No.132/2/2020 dated 18th March, 2020
Section 109, read with section 112 of Central Goods and Services Tax Act, 2017
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