Stay of recovery and pre-deposit under Section 161 CGST dismissed; petitioner to file undertaking and comply with Section 112(8)
Case-Laws
GST
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CB
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