GST | Section 107(7) | Appellant paid 10% of remaining taxes – Recovery proceeding deemed to be stayed

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...