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of <h1>Deemed stay under Section 107 of GST bars provisional bank attachment after 10% payment and filing of appeal</h1> <h3>Deputy Commissioner St & Ors. Versus Wingtech Mobile Communications (India) Pvt. Ltd. & Anr.</h3> SC declined to interfere with the HC's order holding that once a deemed stay arises under Section 107 of the GST Act (after payment of 10% of disputed tax ... Provisional attachment of bank account of the petitioner - attachment of fund or in any manner kept under restraint by the authorities, after payment of 10% of the disputed tax has been made, in the course of the filing of the appeal against the order of assessment - it was held by High Court that 'There are no provision which would permit such a course of action once a deemed stay comes into play, under the provisions of Section 107 of the GST Act.' HELD THAT:- It is not inclined to interfere with the order passed by the High Court - SLP disposed off. The Court declined to interfere with the High Court order, noting it is 'not inclined to interfere with the order passed by the High Court.' It recorded the statement of learned senior counsel that the 'undertaking, as indicated in the order passed by the High Court, will be given' and that the 'amount deposited in the bank shall remain unaltered.' On that footing the Special Leave Petition 'stands disposed of.' All pending interlocutory applications, if any, are also disposed of. The decision rests on acceptance of the proffered undertaking and preservation of the bank deposit rather than reexamination of the High Court's merits.
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