Case LawAppeal No: ADO20821000271Z
Sahayta Security Services Pvt Ltd Vs AC(ST), Mandi, HP
- Court:
- Appellate Authority
- Bench:
- Himachal Pradesh
- Date:
- August 26, 2021
- Type:
- Appeal
- Members:
- Hitesh Sharma
Subject
Cancellation of GSTIN to be revoked after payment of pre-deposit u/s 107(6)
Registration
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…
Judgement
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…