The petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act. The recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.
Section 112 of the CGST Act, 2017 — Appeal —–The petitioner assailed the validity of the order dated 26.3.2021 passed by appeal respondent u/s 107 (11) of the Act and for a direction to the respondents to refund the deposited amount to the petitioner. The counsel for the petitioner submitted that since Appellate Tribunal under the Act, 2017 has not been constituted so far, consequently, the petitioner has no other alternative remedy. The petitioner is ready and willing to deposit an additional 20% of the remaining amount of tax in dispute in compliance of the requirements under Section 112 (8) of the Act. The Revenue may file counter affidavit within eight weeks.
Held that:- The Hon’ble High Court listed it in the second week of February, 2020. Further, directed the petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within three weeks, in that event, the recovery proceedings for the balance amount shall remain stayed till disposal of the petition.
The petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act. The recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.
Section 112 of the CGST Act, 2017 — Appeal —–The petitioner assailed the validity of the order dated 26.3.2021 passed by appeal respondent u/s 107 (11) of the Act and for a direction to the respondents to refund the deposited amount to the petitioner. The counsel for the petitioner submitted that since Appellate Tribunal under the Act, 2017 has not been constituted so far, consequently, the petitioner has no other alternative remedy. The petitioner is ready and willing to deposit an additional 20% of the remaining amount of tax in dispute in compliance of the requirements under Section 112 (8) of the Act. The Revenue may file counter affidavit within eight weeks.
Held that:- The Hon’ble High Court listed it in the second week of February, 2020. Further, directed the petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within three weeks, in that event, the recovery proceedings for the balance amount shall remain stayed till disposal of the petition.