https://www.taxtmi.com/caselaws?id=764058 Pending constitution of the GST Appellate Tribunal, the Court noted that the amended pre-deposit regime under the Bihar Goods and Services Tax Act reduced the appeal deposit requirement to ten per cent, and held that an assessee should not lose the statutory benefit merely because the appellate forum is unavailable. It therefore recognised stay of recovery on deposit of the prescribed amount already paid under Section 107(6) and ten per cent of the disputed tax, with balance recovery stayed. The protection was, however, treated as temporary: once the Tribunal becomes functional, the assessee must file the statutory appeal, failing which the revenue may proceed in accordance with law. en-us Mon, 21 Oct 2024 00:00:00 +0530 Wed, 25 Jun 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764058 Pending constitution of the GST Appellate Tribunal, the Court noted that the amended pre-deposit regime under the Bihar Goods and Services Tax Act reduced the appeal deposit requirement to ten per cent, and held that an assessee should not lose the statutory benefit merely because the appellate forum is unavailable. It therefore recognised stay of recovery on deposit of the prescribed amount already paid under Section 107(6) and ten per cent of the disputed tax, with balance recovery stayed. The protection was, however, treated as temporary: once the Tribunal becomes functional, the assessee must file the statutory appeal, failing which the revenue may proceed in accordance with law. Case-Laws GST Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764058