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2024 (2) TMI 176 - KERALA HIGH COURTRequirement of further deposit of the tax assessed as a condition prescribed for entertaining the 2nd appeal by the tribunal - Section 112(8)(b) of the CGST/SGST Act, 2017 - HELD THAT:- The petitioner submits that the petitioner will deposit 20% of the remaining amount of tax in dispute within a period of two weeks subject to making deposit of 20% as mandated under Section 112(8) of the CGST Act, futher demand of the tax assessed shall be kept in abeyance till the disposal of this writ petition. In case, the petitioner fails to make deposit of 20% as directed above, the authority will be free to enforce the demand against the petitioner.
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