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GST Recovery Stayed Due to Compliance with Pre-Deposit and Undertaking Requirements
Case Law Details
- Case Name
- Maa Shakambari Steel Limited Vs Assistant Commissioner of State Tax (Chhattisgarh High Court)
- Appeal Number
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- Date of Judgement/Order
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Maa Shakambari Steel Limited Vs Assistant Commissioner of State Tax (Chhattisgarh High Court)
In Maa Shakambari Steel Limited Vs Assistant Commissioner of State Tax, the Chhattisgarh High Court considered a writ petition challenging orders dated 20.01.2023 passed under Section 107(11) of the Chhattisgarh GST Act, 2017 and 10.03.2025 rejecting an application under Section 161 of the Act. The petitioner relied on Circular No. 224/18/2024-GST dated 11.07.2024 issued by the Central Board of Indirect Taxes and Customs (CBIC), which provides guidelines for recovery of outstanding du...
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