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2023 (5) TMI 168 - HC - GSTRejection of appeal - writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted - contravention to sub-sections (1) & (4) of Section 107 of the GST Act - HELD THAT:- Issue notice to the opposite parties. Since Mr. Sunil Mishra, learned Addl. Standing counsel for the Department accepts notice for the Opposite parties, let required number of copies of the writ petition be served on him within three working days. Reply be filed within two weeks and rejoinder thereto, if any, be filed before the next date - Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off.
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