GSTAT Cuttack
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
GSTAT Cuttack
Where appellant, a works contractor for Government departments and public authorities, had discharged entire GST liability before initiation of proceedings but demand of interest and penalty was confirmed under section 74 and first appeal was rejected on limitation without examining merits, operation of appellate order and recovery of disputed demand were to be stayed during pendency of section 112 appeal as recovery despite compliance with pre-deposit would defeat appellate remedy and cause irreparable prejudice