Section 112 of the CGST Act, 2017--- Appeal before Tribunal —–- The petitioner sought quashing of a notice for recovery of dues. A SCN was issued under Section 73 proposing a demand of Rs. 77,38,250/-. The petitioner submitted that SCN was not served upon the petitioner, and without affording any opportunity of hearing, the demand, so proposed, was confirmed along with interest and penalty. The petitioner preferred an appeal, which was disposed with certain modification by revising the demand of tax. The counsel for the petitioner submitted that the petitioner has deposited an amount slightly in excess of the amounts requisite for filing an appeal before the Appellate Tribunal. The appeal, however, cannot be filed and the petitioner is deprived of his statutory remedy of appeal before the Appellate Tribunal under Section 112. The court observed that the petitioner’s statutory right to prefer appeal under Section 112  still survives and is not barred by limitation. The situation arising out of non-existence of the Tribunal has been acknowledged by the State of Bihar.

Held that:- The Hon’ble High Court stayed the impugned notice and listed the case on 01.03.2023.