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        2023 (9) TMI 1354 - HC - GST

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        GST Assessment Challenge: Petitioners Must Deposit 10% Tax, Interim Stay Granted Pending Detailed Review of Rule Amendments HC admitted writ petitions challenging GST assessment order and rule amendment. Court ordered petitioner to pay 10% of disputed tax within four weeks for ...
                          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.

                              GST Assessment Challenge: Petitioners Must Deposit 10% Tax, Interim Stay Granted Pending Detailed Review of Rule Amendments

                              HC admitted writ petitions challenging GST assessment order and rule amendment. Court ordered petitioner to pay 10% of disputed tax within four weeks for interim stay of proceedings. Case scheduled for further hearing on 10.10.2023, allowing partial relief while maintaining tax recovery mechanism.


                              The petitioner challenged the Assessment Order dated 25.07.2023 in Form GST DRC-07 for availing Input Tax Credit beyond the prescribed limitation. The petitioner also challenged the amendment to Rule 61(5) of the CGST Rules. The court admitted the writ petitions and ordered the petitioner to pay 10% of the disputed tax within four weeks for an interim stay of proceedings. Cases to be listed on 10.10.2023 for further proceedings.
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