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AJAY BHANOT
Royal Enterprises – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. statutory rights under gst acts. (Para 1) |
| 2. petitioners seek statutory rights amid government inaction. (Para 2 , 3) |
| 3. varying interim deposit amounts for tax disputes. (Para 4 , 5 , 6 , 7 , 8 , 10) |
| 4. consistency needed in judicial interim orders. (Para 9 , 11 , 12) |
| 5. court emphasizes need for uniformity in granting interim relief. (Para 13 , 14 , 15 , 16) |
| 6. assessments not to penalize taxpayers due to government failures. (Para 18 , 19 , 20) |
| 7. final orders mandate fair deposit to stay recovery actions. (Para 21 , 22 , 23) |
JUDGMENT
Ajay Bhanot, J.
Order in Interim Application
Heard Shri Saurabh Kesarwani, learned counsel and Shri Pankaj Kumar, learned counsel holding brief of Ms. Pragya Pandey, learned counsel for the petitioners, Shri N.C. Gupta, learned counsel for the respondent nos. 1 and 2 and learned Standing Counsel for the State.
2. The petitioners in all the connected petitions have assailed the orders passed by the first appellate authority under the Uttar Pradesh Goods and Services Tax Act as well as the Central Goods and Services Tax Act. The second appeal lies before the appellate tribunal under Section 112 of the respective Acts. The appellate tribunal
Statutory rights to appeal cannot be compromised due to governmental inaction, and consistency must be maintained in interim orders affecting pre-deposit requirements.
The court emphasized the necessity for uniformity in interim relief, ensuring that no litigant is penalized for the government's failure, thus advocating for consistency in deposit requirements under....
GST Appellate Tribunal possesses inherent jurisdiction to grant interim stay on recovery proceedings pending appeal, incidental to powers under Sections 111 & 113 CGST Act to pass orders as it thinks....
The appealability of composite orders and the entitlement of the assessee to seek stay of the recovery of disputed dues, including interest, under the Maharashtra Value Added Tax Act, 2002, Sections ....
(1) Second Appeal – High Court cannot pass any ad interim order for a limited period, before framing substantial question(s) of law, while dealing with a second appeal filed under Order XLI r/w Secti....
An interim order staying the recovery of dues does not absolve the beneficiary from the obligation to pay interest on those dues once the order is lifted; the principle of restitution mandates that t....
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