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Section 112: 10% Deposit Stays GST Demand; Appeal Limitation is 3 Months
Case Law Details
- Case Name
- S.A.B. Engg Works Vs State of U.P. and another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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S.A.B. Engg Works Vs State of U.P. and another (Allahabad High Court)
Court Quashes Swift GST Recovery, Cites Procedural Breach and Circular Violation’ Under provisions of Section 112of CHST Act, 2017 on deposit of 10% of the demand, the rest of the demand gets stayed under sub-section (9) of Section 112 of the Act and the limitation for filing appeal is three months.
In a significant ruling, the Punjab and Haryana High Court has set aside a recovery action initiated by the tax authorities under Section 79 of the Goods and Services Tax Act, 2017 (GST Act), finding it pre...
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