Case Law Analysis
|Bombay High Court
Section 112(9) CGST Act | Automatic Stay on Disputed Interest Recovery When Tax Paid & Tribunal Appeal Pending : Bombay HC
The Bombay High Court held that once the full admitted tax is paid and a Tribunal appeal is filed, Section 112(9) CGST Act automatically stays recovery of disputed interest, as Section 112(8) requires no pre-deposit. The ruling shields taxpayers from coercive recovery during appeals, confirming the stay operates without a separate application.