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<h1>High Court Grants Partial Relief in GST Appeal, Allows Tribunal Approach After 100% Tax Demand Deposit Within Four Weeks</h1> HC allowed petitioner's challenge to GST Act appellate order, permitting approach to 2nd Appellate Tribunal upon depositing full tax demand within four ... Non-admission of appeal preferred by the petitioner - contravention to sub-sections (1) & (4) of Section 107 of the GST Act - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off. Issues involved: Challenge to 1st appellate order under GST Act, delay in appeal filing, constitution of 2nd Appellate Tribunal.Summary:The petitioner filed a writ petition challenging the 1st appellate order under GST Act, contending that they are not liable to pay tax and penalty. The petitioner had deposited 10% of the demanded tax amount before the first appellate authority. However, the 2nd Appellate Tribunal had not yet been constituted, leading to the petition being entertained by the High Court.The respondent argued that there was a delay in preferring the appeal and requested the Court not to condone the delay beyond four months. They stated that the petitioner is liable to pay the tax and must deposit 20% of the balance disputed tax if they wish to appeal before the 2nd Appellate Tribunal.The Court issued notice to the opposite parties and directed the respondent to file a reply within two weeks. As an interim measure, the Court allowed the petitioner to approach the 2nd Appellate Tribunal, subject to depositing the entire tax demand within four weeks. The rest of the demand was stayed during the pendency of the writ petition.The interim application was disposed of, and the matter was listed with another case for further proceedings.
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