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2019 (12) TMI 1665 - ALLAHABAD HIGH COURTRequirement of pre-deposit on filing appeal - quantum of pre-deposit - petitioner points out that while filing First Appeal, the petitioner had deposited 10% of the disputed tax liability as provided under subsection (6) of Section 107 of the Act - it is submitted that the petitioner is ready and willing to deposit 20% of the remaining amount of tax in dispute - HELD THAT:- 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 subsection (9) of Section 112 of the Act. List in the third week of January, 2020.
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