S.107 GST Act | Impugned Order “Automatically Stayed” Once Appeal Is Filed & Pre-Deposit Is Made; No Attachment Of Bank Account: Delhi HC

The Delhi High Court has ruled that under Section 107 of the GST Act, an impugned order is automatically stayed once an appeal is filed and pre-deposit is made, preventing bank account attachment. This crucial decision provides significant relief to taxpayers challenging GST orders. It clarifies that upon fulfilling the condition of pre-deposit for an appeal, any coercive action like bank account attachment by the tax department is automatically put on hold, ensuring that businesses can operate without undue disruption during the appeal process.