GST UPDATE

????Desk of CA. Praveen Sharma Series-585????

ALLAHABAD HIGH COURT IN THE CASE OF Primeone Workforce Pvt. Ltd Section 77 of GST Act, IGST Act

?In this writ petition, the petitioner, a private limited company, challenged an order by the Additional Commissioner (Appeal) in Lucknow dated 08.08.2024, which held that the petitioner's appeal was not maintainable without depositing 10% of the disputed amount and rejected the application for interim relief. 

?The petitioner argued that they had already paid tax under IGST and the transaction was treated as an interstate transaction, with the amount deposited in Madhya Pradesh.

?The petitioner had previously filed Writ Tax No. 180 of 2024, where the court granted temporary protection from recovery proceedings and allowed them to appeal. However, the appellate authority rejected the appeal as defective due to non-payment of the 10% deposit.

?The court noted that the appeal was still pending and instructed the appellate authority to consider the petitioner’s submissions and decide the appeal within two months. The court also extended the previous protection from recovery until the appeal's final decision.

CA. Sharma Praveen

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