Tax Dispute Resolution: ITC Misstatement Requires 10% Deposit, Appeal Rights Preserved Under Conditional Order
Case-Laws
GST
HC adjudicated a tax dispute involving Input Tax Credit (ITC) misstatement. The court determined that the petitioner must follow prescribed guidelines by depositing 10% of the disputed amount within eight weeks. The demand confirmed by the Appellate Authority shall remain stayed until GST Appellate Tribunal's constitution. Upon tribunal notification, petitioner ma
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