https://www.taxtmi.com/caselaws?id=776282 The SC granted leave and stayed recovery of the disputed amount under Section 122(1) of the CGST Act, 2017, subject to the appellant depositing 25% of the demand with the GST Department. The HC had previously declined to entertain the writ petition, directing the petitioner to pursue appellate remedies under Section 107 of the CGST Act. The SC's order allows interim relief pending appeal, addressing the retrospective application of Section 122(1A) effective from 01.01.2021 for assessment years 2017-2020. en-us Mon, 04 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776282 The SC granted leave and stayed recovery of the disputed amount under Section 122(1) of the CGST Act, 2017, subject to the appellant depositing 25% of the demand with the GST Department. The HC had previously declined to entertain the writ petition, directing the petitioner to pursue appellate remedies under Section 107 of the CGST Act. The SC's order allows interim relief pending appeal, addressing the retrospective application of Section 122(1A) effective from 01.01.2021 for assessment years 2017-2020. Case-Laws GST Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776282