Petition Maintainable Despite Pre-Deposit Rule as Entire Tax Recovered Prematurely Under Section 73
Case-Laws
GST
The HC held that the petition was maintainable despite the availability of alternative remedies and the requirement of pre-deposit, as the entire tax was recovered prematurely before the expiry of the statutory period for appeal under Section 73. Although statutory appeals require a 10% pre-deposit, the appellate tribunal is yet to be constituted, and the respondents imprope
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