Section 112 of the CGST Act, 2017--- Appeal before Tribunal —–- The petitioner challenged an order dated 07.03.2023, whereby the appeal preferred was rejected and sought quashing of the order dated 22.06.2022 passed under section 73 . The counsel for the petitioner submitted that due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section 8 and Sub-Section 9 of Section 112. The petitioner is desirous of availing the statutory remedy of appeal and the benefit of stay of recovery of balance amount of tax, in terms of Section 112 (8) and (9) of the Act. The court relied upon the case of Angel Engicon Private Limited vs. the State of Bihar & Anr. passed in C.W.J.C No. 1920 of 2023. 

Held that:- The Hon’ble High Court disposed the writ petition in the same terms, allowing the petitioner liberty as has been granted to the petitioner in C.W.J.C. No. 1920 of 2023.