https://www.taxtmi.com/highlights?id=83802 The High Court disposed of the petitioner's appeal challenging the impugned order and consequent summary of demand in Form GST APL-04. The court held that the petitioners may file an appeal once the president or state president of the appellate tribunal constituted u/s 107 of the Act of 2017 assumes office. Subject to depositing 20% of the remaining disputed tax amount, if not already deposited, in addition to the earlier deposit u/s 107(6) of the BGST Act, the petitioner must be granted the statutory benefit of stay u/s 112(9) of the BGST Act. The petitioner cannot be deprived of this benefit due to the respondents' failure to constitute the tribunal. en-us Mon, 09 Dec 2024 08:44:20 +0530 Mon, 09 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83802 The High Court disposed of the petitioner's appeal challenging the impugned order and consequent summary of demand in Form GST APL-04. The court held that the petitioners may file an appeal once the president or state president of the appellate tribunal constituted u/s 107 of the Act of 2017 assumes office. Subject to depositing 20% of the remaining disputed tax amount, if not already deposited, in addition to the earlier deposit u/s 107(6) of the BGST Act, the petitioner must be granted the statutory benefit of stay u/s 112(9) of the BGST Act. The petitioner cannot be deprived of this benefit due to the respondents' failure to constitute the tribunal. Highlights GST Mon, 09 Dec 2024 08:44:20 +0530 https://www.taxtmi.com/highlights?id=83802