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2023 (5) TMI 1145 - HC - GSTMaintainability of appeal - appeal not admitted, as appellate tribunal has not yet been constituted - contravention to sub-sections (1) & (4) of Section 107 of the GST Act - demand of tax alongwith penalty - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today. Application disposed off.
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