Stay of tax recovery shall be granted on payment of predeposit until GSTAT is constituted
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THE HON’BLE PATNA HIGH COURT IN THE CASE OF
MaaSunaina Construction Pvt. Ltd. V/s Union of India
, decided on 21-10-2024
👉 Issue:-
✔️ Can Stay of tax recovery shall be granted on payment of predeposit?
👉 The Hon’ble High Court Judgement:-
✔️ Where against appellate order passed under section 107, assessee wanted to file appeal before Tribunal, but it was not yet constituted, on payment of ten per cent of tax amount in dispute, assessee would be entitled to stay of recovery till GST Tribunal would be constituted and made functional.
Section 112, read with 109, of Central Goods and Services Tax Act, 2017
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