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GST | Section 107(7) | Appellant paid 10% of remaining taxes – Recovery proceeding deemed to be stayed
Case Law Details
- Case Name
- Smeara Enterprises Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Smeara Enterprises Vs State Tax Officer (Kerala High Court)
In case of detention of goods, where the assessee had paid 10% of the remaining amount of tax in dispute, the recovery proceedings for the balance amount shall be deemed to be stayed.
We find force in the above said contention. Subsection (7) of S.107 provides that where the appellant had paid the amount stipulated under sub-section (6), which in the case at hand is 10% of the remaining amount of tax in dispute, the recovery proceedings for the balance amount shall be deemed to be stayed.
As long as there exits a deemed stay against...
