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<h1>Taxpayer Secures Interim Relief Under GST Act Section 112, Halts Recovery Proceedings with Specified Deposit Amount</h1> HC of Rajasthan granted interim relief to petitioner by allowing deposit of specified amount under GST Act Section 112, which effectively stays recovery ... Stay of recovery proceedings - Deposit as condition for stay under Section 112(8) of the Central Goods and Services Tax Act, 2017Stay of recovery proceedings - Deposit as condition for stay under Section 112(8) of the Central Goods and Services Tax Act, 2017 - Interim stay of recovery proceedings subject to deposit under Section 112(8) of the Central Goods and Services Tax Act, 2017. - HELD THAT: - The petitioner submitted that it could not avail the remedy before the Appellate Tribunal due to its non-constitution and undertook to make the deposit required by sub section (8) of Section 112 of the Central Goods and Services Tax Act, 2017. On that basis the Court directed that, until the next date of hearing, recovery proceedings in respect of the balance of the disputed amount shall be deemed stayed, provided the petitioner deposits the amount specified in Section 112(8). The order is an interim direction conditioned upon compliance with the statutory deposit requirement and does not decide the merits of the underlying dispute. [Paras 3, 4]Until the next date of hearing, recovery proceedings are stayed for the balance amount of the disputed demand, subject to deposit by the petitioner in terms of Section 112(8) of the Central Goods and Services Tax Act, 2017.Final Conclusion: Notice issued; interim stay of recovery granted until the next date of hearing on the petitioner making the deposit mandated by Section 112(8) CGST Act, 2017; matter listed on 08.09.2023. The High Court of Rajasthan issued an order directing notice to the respondents. The petitioner is allowed to deposit a specified amount under Section 112 of the Central Goods and Services Tax Act, 2017 to stay recovery proceedings until the next hearing date. The case is listed for the next hearing on 08.09.2023 along with another civil writ petition. Names of counsels for respondent Nos. 1 & 2 are to be mentioned in the cause list.
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