Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.

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.... New Delhi-66: dated the 18.09.2017 INSTRUCTION To, 1. All Principal Chief Commissioners/ Chief Commissioners of Customs, GST & CX; 2. All Director Generals of Customs, GST & CX; 3. Sub: - Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg. Sir/Madam, After the implementation of GST w.e.f. from 1st July, 2017, a number of W....

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....eal is conferred upon any party but only a discretion is vested in the Supreme Court to interfere by granting leave to an applicant to enter in its appellate jurisdiction not open otherwise and as of right. The Board vide Instruction F. No. 276/72/2016-CX.8A dated 18.07.2016 (Copy available on CBEC website) had discussed as to the conditions under which SLP can be filed before the Apex Court. 3. ....