Patna HC allows 10% Reduced Pre-Deposit to Stay Recovery due to Delay in Constituting the GST Tribunal

The Patna High Court allowed a 10% reduced pre-deposit to stay recovery due to the delay in constituting the GST Tribunal. The case involved a taxpayer who faced recovery proceedings but argued that the GST Tribunal had not been constituted, preventing them from filing an appeal. The court acknowledged the delay in setting up the tribunal and allowed the taxpayer to make a reduced pre-deposit of 10% to stay the recovery. The court emphasized the need for timely constitution of the GST Tribunal to stay the recovery proceedings. This ruling provides relief to taxpayers affected by the delay in the tribunal’s constitution and highlights the importance of timely judicial processes. The decision underscores the need for efficient administrative mechanisms to support taxpayers’ rights and ensure fair treatment in tax disputes.