Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the demanded tax amount as per the provisions of Section 112(8) of the GST Act, 2017 within 30 days. This was in line with the judgment passed by the Patna High Court in M/s Cohesive Infrastructure Developers Pvt. Ltd., which held that subject to deposit of 20 percent of the remaining tax amount in dispute, the petitioner must be extended the statutory benefit of stay u/s 112(9) of the GST Act.
The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the demanded tax amount as per the provisions of Section 112(8) of the GST Act, 2017 within 30 days. This was in line with the judgment passed by the Patna High Court in M/s Cohesive Infrastructure Developers Pvt. Ltd., which held that subject to deposit of 20 percent of the remaining tax amount in dispute, the petitioner must be extended the statutory benefit of stay u/s 112(9) of the GST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
