CASE LAW
|
Authority |
One liner |
|
2025(07)LCX0320 Punjab & Haryana High Court Raghu Steel (India) |
Recovery of GST demand is stayed on
pre-deposit and undertaking to appeal, as per CBDT Circular, when the
GST Tribunal is non-functional. |
|
2024(02)LCX0478 Orissa High Court BPD Steel Syndicate Private Limited |
Assessee cannot be deprived of the stay benefit u/s 112(9) CGST Act of the CGST due to non-constitution of the Appellate Tribunal |