GST DAILY – 483 : Interim stay on recovery of tax granted until decision of appeal before GSTAT: HC

THE HON’BLE CHHATTISGARH HIGH COURT IN THE CASE OF D and Sons Motors Pvt. Ltd. V/s State of Chhattisgarh

, decided on 2-4-2025

👉 Issue:-

✔️ Can recovery processing be start if decision of appeal before GSTAT are pending?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee filed instant petition challenging order passed in appeal under section 107, in view order passed in Divya Steels Vs. State of Chhattisgarh [2025] 173 taxmann.com 390 (Chhattisgarh), assessee was to be directed to file appeal once president entered office of Appellate Tribunal and interim stray was to remain operation till decision of such appeal.

Section 112 of Central Goods and Services Tax Act, 2017