Back
AJAY BHANOT
Shree Agrawal Enterprises – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. denial of statutory right through government inaction. (Para 2 , 3) |
| 2. inconsistency in court interim orders. (Para 4 , 5 , 6) |
| 3. pre-deposit requirements for tax disputes vary. (Para 8 , 10 , 11 , 12) |
| 4. need for consistency in judicial decisions. (Para 15 , 19 , 20 , 21) |
| 5. final order requires 20% deposit for stay. (Para 22 , 23 , 24) |
JUDGMENT
Ajay Bhanot, J.
Order in Interim Application
Heard Shri Rishi Raj Kapoor, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents- State.
2. Shri Rishi Raj Kapoor, learned counsel for the petitioner contends that the ingredients of Section 74 of the U.P.GST Act, 2017 are not made out from the show cause notice as well as orders passed by the revenue authorities as prerequisites of Section 74 of the U.P.GST Act are not satisfied.
3. The petitioner has assailed the order passed by the first appellate authority under the Uttar Pradesh Goods and Services Tax Act. The second appeal lies before the appellate tribunal under Section 112 of the Act. The appellate tribunal has not been made functional till date though it is informed that the notification has been m
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....
Statutory rights to appeal cannot be compromised due to governmental inaction, and consistency must be maintained in interim orders affecting pre-deposit requirements.
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....
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....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
