Petitioner's Appeal Hindered by Lack of Tribunal; 20% Deposit Required for Stay on Tax Recovery Under B.G.S.T. Act.
Case-Laws
GST
The petitioner is deprived of the statutory remedy of appeal against the impugned order due to the non-constitution of the Tribunal u/s 112(8) and (9) of the B.G.S.T. Act. Consequently, the petitioner cannot avail the benefit of stay on recovery of the balance tax amount upon deposit as contemplated u/s 112(8) and (9). The State authorities acknowledged the n
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