Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Stay of Demand - availability of statutory remedy of appeal - ...

Case Laws     GST

June 5, 2023

Stay of Demand - availability of statutory remedy of appeal - non-constitution of the Tribunal - Subject to deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, if not already deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. - HC

 

View Source

 


 

You may also like:

  1. Maintainability of petition - availability of alternative remedy - Stay of demand - The petitioner sought relief due to the non-constitution of the Appellate Tribunal,...

  2. CBDT's clarification on instructions on Stay of Demand / Guidelines for stay of demand

  3. Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay -...

  4. Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

  5. The ITAT held that a stay of demand can only be granted u/s 254(2A) subject to deposit of 20% of disputed demand or furnishing security. The Tribunal cannot violate...

  6. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

  7. Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to...

  8. Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether...

  9. Stay of demand - Recovery of outstanding demand - pre-condition for stay of demand - The respondents/revenue already hold refunds due to the petitioner/assessee that...

  10. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

  11. Extension of stay order - tribunal has no power to extend stay beyond the period of 365 days - Discretionary power vests with the HC - Article 226 of the Constitution - HC

  12. Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A)...

  13. Stay of demand - application of comparables in transfer pricing - in previous assessment year, the very same Tribunal allowed an appeal in favour of assessee - this case...

  14. Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A as appliable to Trusts, denied - The tribunal dismissed these...

  15. Stay on collection/ recovery of tax and interest demands - We grant a stay on collection/ recovery of the disputed impugned demands on account of dividend distribution...

 

Quick Updates:Latest Updates