269. The High Court set aside the appellate tribunal order in which tribunal held that extension of stay is not required & the stay once granted will remain in force till disposal of appeal. Is high court right in doing so?
under the GST regime, appeal can be filed before appellate tribunal on pre-deposit of tax amount as applicable. thus the question of stay does not arises in the present regime. However, if the case pertain to earlier tax laws, then stay if any already granted will remain in force till such time appeal is decided. Accordingly decision of high court is correct.