Section 112 of the CGST Act, 2017--- Appeal before Tribunal —–- The petitioner challenged an Appeal order dated 15.12.2022. The counsel for the petitioner submitted that they have remedy of appeal under Section 112 of the Act but the Appellate Tribunal is not functional. The interest on disputed tax does not come within the expression “remaining tax” for the purposes of sub-section (8) of Section 112 of the Act.

Held that:- The Hon’ble High Court directed that if the petitioner deposits 20 per cent of the remaining tax within one week, recovery of the balance amount shall remain stayed. The component of interest should be part of the remaining tax. Listed this case on 15.03.2023 retaining its position.