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Goods and Services Tax : Chronological analysis of GST Appellate Tribunal (GSTAT) formation and time limits for filing appeals following the President's ap...
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Goods and Services Tax : Notification 53/2023–Central Tax for appeal amnesty, eligibility, conditions, exclusions & impact of this amnesty scheme on taxp...
Goods and Services Tax : 14 सितंबर 2023 को जीएसटी एक्ट में न्याय पीठ स्थापना के...
Goods and Services Tax : KSCAA urges FM Nirmala Sitharaman to reduce mandatory pre-deposit for GST appeals, addressing financial strain and clarifying ambi...
Goods and Services Tax : केंद्र सरकार द्वारा सेवानिवृत्त न्यायाधीश संजय ...
Goods and Services Tax : Union Finance Minister Nirmala Sitharaman inaugurates Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New...
Goods and Services Tax : Explore the government's plan to establish GST Appellate Tribunal Benches nationwide, the eligibility criteria for members, and th...
Goods and Services Tax : Learn about proposal to establish GST Appellate Tribunals in various parts of India, Government's response, planned locations for ...
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Goods and Services Tax : Rajasthan High Court directed that no further GST recovery proceedings would ensue if the petitioner adhered to payment conditions...
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Goods and Services Tax : Apply now for Judicial and Technical Member positions in GSTAT across Principal and State Benches. Full details on eligibility and...
Goods and Services Tax : Explore the latest circular from the Government of Indias State Goods and Services Tax Department, providing clarity on filing app...
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The submission of learned counsel for the petitioner is that while filing the appeal, the petitioner had already deposited 10% of the disputed tax amount and that in view of Section 112 of the RGST Act, if he deposits further 10% of the disputed tax amount while filing the appeal before the appellate authority i.e. the tribunal, the depositing of remaining amount shall stand automatically stayed.
Sundar Pravat Das Vs Joint Commissioner of State Tax (Orissa High Court) Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from […]
In view of non-availability of GST appellate forum against impugned order of appellate authority, writ petition is entertained by HC
Petitioner is prevented from availing benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of B.G.S.T Act upon deposit of amounts as contemplated under Section 112(8).
HC held that Since the petitioner wants to avail the remedy under the provisions of law by approaching GST appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded.
Kumar Ram Ranjan Singh Vs State of Bihar (Patna High court) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as “Tribunal”) under Section […]
Pratap Kumar Pradhan Vs Commissioner of CT & GST, Odisha and Ors. (Orissa High Court) The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet […]
Tushar Kanta Nayak Vs Commissioner of Sales Tax CT & GST & Others (Orissa High court) The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not […]
Arati Construction Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court) In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd appellate tribunal then the petitioner is liable to pay 20% balance disputed tax for consideration of its appeal by the 2nd GST appellate tribunal GSTAT). Since the […]
limitation for appeal before GSTAT start only after date on which President, or State President of Tribunal after its constitution under Section 109 of GST enters office.
