https://www.taxtmi.com/caselaws?id=764142 Amendment to the Bihar Goods and Services Tax Act, 2017 reduced the pre-deposit for a Tribunal appeal to 10% of the disputed tax, and the assessee could not be denied the corresponding stay of recovery merely because the GST Tribunal had not yet been constituted. The recovery protection was treated as available on deposit of the statutory amount, with the practical safeguard that the appeal must be filed once the Tribunal becomes functional. Consequentially, attachment of the bank account was liable to be released subject to compliance with the pre-deposit and future filing requirement. en-us Tue, 29 Oct 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764142 Amendment to the Bihar Goods and Services Tax Act, 2017 reduced the pre-deposit for a Tribunal appeal to 10% of the disputed tax, and the assessee could not be denied the corresponding stay of recovery merely because the GST Tribunal had not yet been constituted. The recovery protection was treated as available on deposit of the statutory amount, with the practical safeguard that the appeal must be filed once the Tribunal becomes functional. Consequentially, attachment of the bank account was liable to be released subject to compliance with the pre-deposit and future filing requirement. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764142