2025 (5) TMI 462 - HC - GST

Challenge to order of the Appellate Authority confirming the order of assessment - petitioner submit that they are ready and willing to pay 10% which is the pre-deposit in terms of Section 112 of the GST Act in case an appeal is to be filed - HELD THAT - There shall be an order of interim stay subject to the condition the petitioner deposits 10% of the balance taxes within a period of 4 weeks from the date of receipt of a copy of this order. Failure to comply with the above condition will result in the stay getting automatically vacated. The petitioner can file an appeal as and when the Tribunal becomes functional. Petition disposed off.

Summary

The Madras High Court, through Justice Mohammed Shaffiq, addressed a writ petition challenging the Appellate Authority's order dated 13.07.2022, which confirmed the assessment order of 21.09.2021 under the Goods and Services Tax Act, 2017. The petitioner contended that although an appeal lies against the Appellate Authority's order under the Act, the Tribunal is not yet established or functional, leaving no alternative remedy but to file the present writ petition. The petitioner expressed willingness to comply with the pre-deposit requirement of 10% under Section 112 of the GST Act if an appeal were to be filed. The Court granted an interim stay on the impugned order, conditional upon the petitioner depositing 10% of the balance tax within four weeks, warning that failure to do so would result in automatic vacatur of the stay. The petitioner may file an appeal once the Tribunal becomes functional. The writ petition was disposed of with no order as to costs.