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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Requirement of pre-deposit - Appeal before the GST tribunal to ...

Case Laws     GST

December 22, 2019

Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is permitted to deposit 20% of the remaining amount of tax in dispute and as soon as the said amount is deposited, the recovery proceedings for the balance amount shall remain stayed as provided under sub-section (9) of Section 112 of the Act.

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