Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Court permits statutory appeal on GST portal without full tax adjustment. Deposit admitted amount + 10% disputed tax. Upload appeal in 4 weeks. Virtual hearing, decision in 3 months. The court granted the petitioner permission to file a statutory appeal on the GST web portal without adjusting the disputed tax amount. The petitioner was ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court permits statutory appeal on GST portal without full tax adjustment. Deposit admitted amount + 10% disputed tax. Upload appeal in 4 weeks. Virtual hearing, decision in 3 months.
The court granted the petitioner permission to file a statutory appeal on the GST web portal without adjusting the disputed tax amount. The petitioner was allowed to deposit the admitted amount and 10% of the remaining disputed tax. The court directed the concerned authority to enable uploading the appeal within four weeks. The appeal was to be heard virtually due to the pandemic, with a directive to decide it within three months. The petition was disposed of upon the petitioner's compliance within the stipulated period, including any interlocutory applications.
Issues: 1. Relief sought by the petitioner to file/upload statutory appeal on the GST web portal without adjusting the disputed tax amount. 2. Request to not recover the disputed amount until the appeal is filed. 3. Alternative request for the Commissioner of State Taxes to decide the application on merit without coercive steps. 4. Any other relief entitled to the petitioner.
Analysis: The petitioner sought permission to file/upload a statutory appeal on the GST web portal under section 107 of the GST Act without adjusting the disputed tax amount against the demand. The petitioner also requested that the disputed amount not be recovered until the appeal is filed. Additionally, an alternative request was made for the Commissioner of State Taxes to decide the application on merit without coercive steps. The petitioner agreed to deposit the amount towards tax, interest, fine, fee, and penalty as admitted, along with 10% of the remaining disputed tax amount. The court accepted the petitioner's counsel's statement and directed the concerned authority to allow access for uploading the appeal on the GST Web Portal within four weeks. The appellate authority was instructed to hear the appeal through virtual mode due to the Covid-19 pandemic and decide it expeditiously, preferably within three months from filing. The petition was disposed of based on the petitioner's compliance with the undertaking within the specified period. Any interlocutory application was also disposed of accordingly.
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