Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.

Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.Case-LawsGSTThe High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC proce…

Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
Case-Laws
GST
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes i

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