Jul 17
Magnum Estates Pvt. Ltd. v. Additional Commissioner, GST – Orissa High Court The Orissa High Court, in Magnum Estates Pvt. Ltd. v. Additional Commissioner, GST, examined the consequences of an error in Form GST DRC-07 that wrongly reflected an interest demand under the head of "Tax", thereby affecting the statutory pre-deposit required for filing an appeal before the GST Appellate Tribunal under Section 112 of the CGST Act.... https://gstindiaguide.com/magnum-estates-pvt-ltd-v-additional-commissioner-gst-orissa-high-court-section-112-pre-deposit/
#Additional Commissioner GST#CGST Act#DRC-07#DRC-08#GST#GST Appeal#GST Appeals#GST Appellate Tribunal#GST Audit#GST Case Law#GST DRC-07#GST DRC-08#GST India Guide#GST interest demand#GST judicial updates#GST Litigation#GST Penalty#GST pre-deposit#GST Updates#GSTAT#Input Tax Credit#Interest Demand#ITC Reversal#Judicial Review#Magnum Estates Pvt. Ltd#Orissa High Court#Orissa High Court GST judgment#Pre-deposit#Section 107#Section 107 CGST Act
