HC dismissed the appeal with a procedural directive regarding ...

Appellate Rights Upheld: Statutory Deposit Prerequisite for GST Tribunal Appeal Under Section 112(9)

May 8, 2025

Case Laws GST HC

HC dismissed the appeal with a procedural directive regarding statutory stay under Section 112(9) of the Act of 2017. The court determined that upon the appointment of the President or State President of the Goods and Service Tax Appellate Tribunal, the petitioner may file an appeal after statutory deposit. The authority is mandated to adjudicate the appeal strictly in accordance with law, with the statutory stay remaining operative until appeal resolution. The court's order effectively preserves the petitioner's appellate rights while maintaining procedural compliance with indirect tax regulations.

View Source

← Previous Next →

HC dismissed the appeal with a procedural directive regarding ...

Appellate Rights Upheld: Statutory Deposit Prerequisite for GST Tribunal Appeal Under Section 112(9)

May 8, 2025

Case Laws GST HC

You may also like:

The petitioner is deprived of the statutory remedy of appeal against the impugned order due to the non-constitution of the Tribunal u/s 112(8) and (9) of the B.G.S.T....

The Appellate Tribunal found the Appellant Company guilty of contravening u/s 9(1)(a) of FERA 1973 by making payments to a person outside India without RBI permission....

HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to...

The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the...

HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Writ petition challenging adjudication order u/s 73(9) of West Bengal GST/CGST Act, 2017, dismissed. Proper officer failed to call for records before passing order,...

HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industries Board Act. Court held that despite previous VAT and...

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...

The Appellate Tribunal addressed the issue of characterizing interconnect utility charges (IUC) as 'Royalty' for TDS u/s 195 of the Income Tax Act and India-Japan DTAA....

Seeking adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18 -...

NCLAT dismissed appeal concerning operational creditor's Section 9 application under IBC. Court held that while Section 8 notice is mandatory prerequisite for filing...

Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is...

The HC held that the assignment/sale/transfer of leasehold rights by the lessee to a third party for a lump-sum consideration is a transfer of "immovable property" and...

Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

Quick Updates: