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.
The HC held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
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