https://www.taxtmi.com/caselaws?id=763919 Where the GST Tribunal was not yet constituted, the Patna HC extended the statutory stay framework under Section 112 of the CGST Act by allowing recovery to remain stayed on deposit of 10% of the disputed tax, reflecting the reduced pre-deposit requirement that would apply from 01.11.2024. The relief was conditional rather than indefinite: once the Tribunal becomes functional, the assessee must file the statutory appeal before it within the prescribed time. If the appeal is not filed as required, the authorities may proceed in accordance with law. The order also treated bank account attachment as liable to be released on compliance with the 10% deposit condition. en-us Thu, 24 Oct 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763919 Where the GST Tribunal was not yet constituted, the Patna HC extended the statutory stay framework under Section 112 of the CGST Act by allowing recovery to remain stayed on deposit of 10% of the disputed tax, reflecting the reduced pre-deposit requirement that would apply from 01.11.2024. The relief was conditional rather than indefinite: once the Tribunal becomes functional, the assessee must file the statutory appeal before it within the prescribed time. If the appeal is not filed as required, the authorities may proceed in accordance with law. The order also treated bank account attachment as liable to be released on compliance with the 10% deposit condition. Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763919