GST Tribunal Allows Appeal with 20% Deposit; Stays Recovery for Remaining Amount u/s 112(9) of the Act.

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Full Text of the Document

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....Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is permitted to deposit 20% of the remaining amount of tax in dispute and as soon as the said amount is deposited, the recovery proceedings for the balance amount shall remain stayed as provided under sub-section (9) of Section 112 of the Act.....