No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand. Issue Whether an assessee is required to make a fresh pre-deposit under Section 112 for filing an appeal before the GST Appellate Tribunal when the pre-deposit already paid during the first appeal under Section 107 exceeds the statutory percentage required for… Read More »
GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. Issue Whether an interim stay on recovery and operation of an appellate order should be granted under Section 113 read with Rule 29… Read More »
No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount Issue Whether the developer contravened Section 171 of the CGST/DGST Act, 2017, after DGAP re-computed the additional Input Tax Credit (ITC) benefit following directions from the Appellate Tribunal (GSTAT). Facts A homebuyer of a Tower-1 unit filed a complaint alleging… Read More »