Sahayta Security Services Pvt Ltd Vs AC(ST), Mandi, HP
Date: August 26, 2021
Court: Appellate Authority
Bench: Himachal Pradesh
Type: Appeal
Judge(s)/Member(s): Hitesh Sharma
Subject Matter
Cancellation of GSTIN to be revoked after payment of pre-deposit u/s 107(6)
Summary
Section 107(7) provides, where the appellant had paid the amount under subsection 6 the recovery proceeding for the balance amount shall be deemed to stay. In the present case, the appellant has deposited more than 10% of the disputed tax amount. Als…
1. At the outset, it is made clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same. A reference to the 1-IPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2. The present appeal has been tiled under…