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Case Law Details

Case Name : Tvl.Sri Vasupujya Jewels Vs State Tax Officer (Madras High Court)
Related Assessment Year : 2019-20
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Tvl.Sri Vasupujya Jewels Vs State Tax Officer (Madras High Court)

Madras HC directs Adjustment of amount recovered or paid including GST pre-deposit in Appeal towards requirement of payment of 10% Pre-deposit

Conclusion: Where any amounts recovered or paid, including pre-deposits made in Goods and Services Tax (GST) appeal, the same should be reduced or adjusted against the mandatory 10% pre-deposit requirement. Any recovery by way of attachment of Bank account or garnishee proceedings, the same should be lifted /withdrawn on complying with the condition viz

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