https://www.taxtmi.com/caselaws?id=449025 Where the GST Appellate Tribunal was not yet constituted, the High Court granted the taxpayer two weeks to make the statutory pre-deposit required for a second appeal under Section 112(8)(b) of the CGST Act, being 20% of the remaining tax in dispute. Pending that deposit and disposal of the writ petition, coercive recovery of the assessed demand was kept in abeyance. If the deposit is not made within the time allowed, the authority is free to enforce the demand. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449025 Where the GST Appellate Tribunal was not yet constituted, the High Court granted the taxpayer two weeks to make the statutory pre-deposit required for a second appeal under Section 112(8)(b) of the CGST Act, being 20% of the remaining tax in dispute. Pending that deposit and disposal of the writ petition, coercive recovery of the assessed demand was kept in abeyance. If the deposit is not made within the time allowed, the authority is free to enforce the demand. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449025