https://www.taxtmi.com/caselaws?id=763545 A GST demand challenged on the ground that proceedings under Section 73 were initiated without the prescribed pre-show cause notice raised an issue going to the validity of the demand. The petition also relied on the absence of an effective appellate remedy where a tribunal was not constituted and on a partial tax deposit already made. The High Court found the matter required consideration and granted interim protection by staying the operation of the assessment and appellate orders, subject to further deposit of 10% of the tax liability within the stipulated time, while the writ petition remained pending for counter affidavit and final hearing. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763545 A GST demand challenged on the ground that proceedings under Section 73 were initiated without the prescribed pre-show cause notice raised an issue going to the validity of the demand. The petition also relied on the absence of an effective appellate remedy where a tribunal was not constituted and on a partial tax deposit already made. The High Court found the matter required consideration and granted interim protection by staying the operation of the assessment and appellate orders, subject to further deposit of 10% of the tax liability within the stipulated time, while the writ petition remained pending for counter affidavit and final hearing. Case-Laws GST Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763545