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SHAKTI INFOTECH PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Vikash Kumar Pankaj
Res. Counsel
K.n. Singh
Anshuman Singh
Shivaditya Dhari Sinha

Petitioner / Applicant

SHAKTI INFOTECH PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Oct 29, 2024
Order No.

Civil Writ Jurisdiction Case No. 16663 of 2024

Citation

2024(10) TAXREPLY 12105
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) An amendment has been made to Section-112 of the Central Goods and Services Tax Act, 2017 substituting “twenty per cent” pre deposit to “ten per cent” for maintaining an appeal before the Goods and Services Tax Tribunal. The Tribunal has not yet been constituted and this Court had been granting orders based on the judgment in SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 of 2022, allowing the assessee to deposit twenty per cent of the disputed amount of tax, till the Tribunal is constituted and an appeal is filed also allowing stay of recovery. 2. As of now pre-deposit has been reduced to “ten per cent” but however, the same is made effective only from 01.11.2024. It is an admitted position that the GST Tribunals have not been constituted as yet and there is no possibility of an appeal being filed prior to 01.11.2024. In such circumstance we direc....

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