tribunal appeal issue

[giri gattupalli]

respected sir,

one of my clint's gst number cancelled one year back in 2020. now amounting to rs 20 laks demand order passed on him. and i have filed appeal application in tribunal manually because i could not open closed gst due to technilcal glichess)and got acknowldement .(received stamp on my application).but after payment of deposit amount only, it become deemed stay. local officeres are issuing notice for collection. what are the remedies available to me.please discuss

giri

AI Summary

Tribunal stay on tax collection denied absent express order; obtain judicial stay against collection notices.
Challenge to a tax demand after GST registration cancellation hinges on the absence of an automatic Tribunal stay: mere filing, stamping of the appeal memorandum, or depositing pre-deposit does not suspend recovery; an explicit stay order is required. Where the appellate Tribunal is not constituted, appeals may be filed within prescribed time measured from communication of the order or from the Tribunal head taking office. Absent a Tribunal stay, the taxpayer may seek judicial injunctive relief against subsequent collection notices.