Case Law Analysis
|Madhya Pradesh High Court
Section 112(9) CGST Act | Pre-Deposit Triggers Automatic Stay on Recovery Proceedings During Tribunal Inoperability : MP High Court
Madhya Pradesh High Court rules that payment of the mandatory pre-deposit under Section 112(9) of the CGST Act automatically stays recovery proceedings, even when the GST Appellate Tribunal is non-functional. This judgment provides immediate relief to taxpayers facing recovery actions during administrative delays.