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2019 (8) TMI 1152 - HC - GSTValidity of assessment order - KGST Act - case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority - HELD THAT:- The appellate authority/2nd respondent considers and disposes of Ext.P3 application as early as possible, preferably within two months from the date of receipt of copy of this judgment - The recovery, including realisation of any amount due towards tax arrears, which is pending before the appellate authority is stayed for two months. Respondents issue communications recalling the attachment of bank account of petitioner if attached.
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