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2019 (12) TMI 926 - ALLAHABAD HIGH COURTRequirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - Recovery proceedings - U.P. Goods & Service Tax Act, 2017 - petitioner had deposited 10% of the disputed tax liability as provided under sub-section (6) of Section 107 of the Act - 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 sub-section (9) of Section 112 of the Act. List in the third week of January, 2020.
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