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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Recovery of demand of GST - Right to file the appeal before GST ...


Court Halts GST Recovery Until Tribunal Established, Favoring Petitioner's Right to Appeal and Ensuring Fairness.

March 21, 2023

Case Laws     GST     HC

Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the balance amount, when they have not constituted the Appellate Tribunal - interest of justice and balance of convenience also lies in favour of grant of interim relief to the petitioner - HC

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