Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Since petitioner has time to file statutory appeal, recovery proceeding has been deferred.

Recovery of Tax — The assessment orders were passed for the relevant assessment years and the time prescribed for filing of appeal against those assessment orders was not expired. In the meantime, the impugned demand notice was issued to the petitioner to submit the proof of payment of the tax, interest, penalty demanded through the assessment orders. However, further communication was issued to the petitioner that the impugned proceedings have already been deferred by the Revenue, in view of the fact that the petitioner has time to file the statutory appeal.  When such being the admitted factual position, nothing remains in the writ petitions and accordingly, same are closed. — TVL. Grb Dairy Foods Pvt Ltd. Vs. The State of Tax Officer, The State Tax Officer (Intelligence) , The Assistant Commissioner (ST) [2019] 17 TAXLOK.COM 075 (Madras)