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2024 (2) TMI 352 - RAJASTHAN HIGH COURTValidity of provisions of Section 107(4) of the CGST/RGST Act, 2017 as well as notification dated 02.11.2023 issued under Section 148 of the Act - Restriction of right of the appellate authority to condone the delay in filing appeal by one month only - HELD THAT:- List the petition on 21.02.2024. In the meanwhile and till the next date, in case the petitioner deposits 12.5% of the amount of ‘tax in dispute’ within a period of one week, the recovery of/action qua rest of the amount pursuant to the demand dated 21.07.2023 (Annex-2) shall remain stayed.
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