Patna HC Allows 10% Pre-Deposit for Recovery Stay Pending GSTAT constitution

Shakti Infotech Pvt. Ltd. Vs Union of India through The Secretary (Patna High Court)

In the case of Shakti Infotech Pvt. Ltd. Vs. Union of India, the Patna High Court dealt with a challenge regarding the pre-deposit requirement for staying the recovery of GST dues. The petitioner had requested a reduction in the pre-deposit from the usual 20% to 10%, as the Goods and Services Tax Appellate Tribunal (GSTAT( had not yet been constituted. The Court acknowledged that although an amendment had reduced the pre-deposit requirement to 10%, the amendment would only come into effect

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