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HC grants interim stay on demand as appellate tribunal under GST Act is not yet constituted
THE HON’BLE CALCUTTA HIGH COURT in the case of Hriday Kumar Das V/s State of West Bengal, decided on 21-8-2024
👉 Issue:-
✔️ What remedies available if appellate tribunal under GST Act is not yet constituted?
👉 The Hon’ble High Court Judgement:-
✔️ Interim stay granted on GST demand upon deposit of 10% of disputed tax amount in addition to pre-deposit, where appellate tribunal not yet constituted.
Sections 107 read with Section 112(8) of Central Goods and Services Tax Act, 2017
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