TaxTMI 
TaxTMI 
TaxTMI 
stay of demand
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....tay of demand<br> Query (Issue) Started By: - SUSHIL BANSAL Dated:- 12-10-2023 Last Reply Date:- 16-10-2023 Goods and Services Tax - GST<br>Got 9 Replies<br>GST<br>Dear experts, as per circular No. 29/2023 dated 31.07.2023, now no need to deposit 10% of tax for filing appeals. In such a situation the demand will be treated as auto stayed or we need to take stay. Further 10% tax deposit condition....
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.... is not for penalty ? Reply By KASTURI SETHI: The Reply: Is Circular No. correct ? Reply By SUSHIL BANSAL: The Reply: Sir, Sorry its notification related to TRAN-1/2 matters related appeals. Reply By KASTURI SETHI: The Reply: Answer to query no.1 : NOT auto stayed. Will have to apply for stay order separately. Anwer to query no.2 : Pre-deposit is restricted to tax in dispute. It does no....
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....t include penalty and fine. Reply By SUSHIL BANSAL: The Reply: Sir, FAQs > Filing an Appeal against Demand Order (FORM GST APL-01) says as under 10. Whether the balance disputed amount is stayed on filing Appeal? Yes, if Appeal filed is admitted, the GST Portal flags the balance disputed amount as non-recoverable. plz guide further Reply By KASTURI SETHI: The Reply: (i) W.r.t.. your query....
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.... at serial no.4 above, please read the question of FAQ carefully. The question asks, 'whether the balance amount ________? The words, 'balance amount' mean fixed percentage of pre-deposit has been made. That is why the question talks of BALANCE amount. (2) Secondly, FAQ has no statutory force at all. (3) Thirdly, the date of issuance of FAQ is prior to the issuance of Notification No....
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.....29/23-CT dated 31.7.23. Reply By SUSHIL BANSAL: The Reply: Sir, Section 107(7) also talks about auto say of balance demand Reply By KASTURI SETHI: The Reply: Sh. Sushil Bansal Ji, In order to be safe, the best option is to seek advice in advance from the Supdt.(Appeals) posted in the office of the Appellate Authority. Reply By Amit Agrawal: The Reply: Dear Querist, Provisions of making....
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.... pre-deposit (while filing appeals with first appellate authority & tribunal) were there in erstwhile excise & service tax regime as well since year 2014 / 2015. And, prescribed pre-deposit was made while filing appeal, there was always stay on balance demand (i.e. till appeal is disposed of). And I do not see any confusion what-so-ever from reading of sub-section (6) & (7) of Section 107 and sam....
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....e is duly explained in earlier post of mine. Over these years, I have filed hundreds of appeals for my clients (both in erstwhile regime & GST regime) after making prescribed pre-deposit. And Dept. NEVER sought separate application for stay for balance demand EVER. W.r.t. appeal in special cases for Trans-1/2 matters emanating from the directions of the Hon'ble Supreme Court in the case of Unio....
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....n of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.- 2022 (7) TMI 1232 - SC ORDER), you must mention serial No. 3 of Notification No.29/23-CT dated 31.7.23 in your appeal memorandum itself (i.e. against re-deposit columns) explaining reasons for not making any pre-deposit. And, these procedures are binding on first appellate authority, being issued under Section 148 of the CGS....
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....T Act, 2017. If any objection is indeed raised at the time of / after filing of appeal (though I doubt it very much, when legal provisions are so clear), you can always educate concerned Dept. officer. These are ex facie views of mine and the same should not be construed as professional advice/suggestion. Reply By KASTURI SETHI: The Reply: (No separate application for stay is required to be f....
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....iled, if pre-deposit amount is paid.<br> Discussion Forum - Knowledge Sharing ....