Section 112(8) protection against recovery preserved, with liberty to file appeal after Tribunal constitution.

Payment under Section 112(8) of the Rajasthan GST Act is stated to protect the taxpayer from further recovery proceedings for the balance demand, and the petitioner is given liberty to file the statutory appeal within three months from the date the Tribunal is constituted. The writ petition is disposed of on consent terms aligned with the earlier Division Bench order in M/s. Shree Dev Narayan Marble, with the Court recording that the Tribunal has not yet been constituted and granting the requested protective directions. All pending applications are also disposed of.

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Outcome: The writ petition was disposed of on the same terms as the earlier Division Bench order, with protective directions linked to payment under Section 112(8) and the filing of appeal after constitution of the Tribunal.

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