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GST Recovery Quashed as Appeals Filed With Mandatory Pre-Deposit: HP HC
Case Law Details
- Case Name
- Samrat Marble Granite And Tiles. Vs Union of India & Ors. (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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Samrat Marble Granite And Tiles. Vs Union of India & Ors. (Himachal Pradesh High Court)
The Himachal Pradesh High Court addressed a writ petition challenging a GST recovery action initiated despite the filing of statutory appeals. The petitioner had suffered adverse orders dated 13.10.2022 and 14.10.2022 passed by the Assistant Commissioner, State Taxes and Excise, and thereafter preferred appeals under Section 107 of the CGST Act. The mandatory pre-deposit under Section 107(6) was also made before the Appellate Authority. Despite this, the department issued a recovery notice in Form DRC-1...
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