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Appeal No.

Date of Order

Date of Order



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The application does not re veal any ground justifying the urgency for which stay is required to be granted and the appeal memo indicates that imposition of simultaneous penalty und er Section 76 & 78 of the Finance Act, 1994, though permissible for the period under dispute between April , 2006 and 09/05/2008 , was not confirmed by the Commissioner (Appeals) for which appeal has been filed . E ven in the application for stay , no prayer is made to this Tribunal for grant of stay of the operation of the order of Commissioner (Appeals -III) GST & CX , Mumbai passed on 09/03/2018, though it is listed as such.