Can a High Court Require Pre-Deposit for Interim Stay in Tax Appeals When GST Tribunal Is Not Constituted? – Binding Affirmation of Judicial Discretion
The Calcutta High Court confirms that, in the absence of a functioning GST tribunal, the High Court may validly require pre-deposit of a percentage of disputed tax as a condition for granting interim stay—affirming existing law and the Single Judge’s discretion. This decision is binding precedent for tax disputes in the jurisdiction and upholds established […]