GST appellate remedy protected until Tribunal constitution, with recovery stayed on payment under Section 112(8)

Petition disposed of on consent with interim protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, because the Tribunal had not yet been constituted. On payment in terms of that provision, further recovery proceedings for the balance amount were not to be taken, provided the petitioner files the statutory appeal within the stipulated period after the Tribunal is constituted. The order preserves the right to pursue the statutory appellate remedy once the Tribunal becomes available and conditions the protection on timely compliance with the appeal requirement.

---

---

Issues: Whether the petition could be disposed of with protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017 and liberty to avail the statutory appeal after constitution of the Tribunal.

Analysis: The petition was disposed of on consent, in view of the fact that the Tribunal had not yet been constituted. The order records that on payment in terms of Section 112(8), further recovery proceedings for the balance amount would not be taken, if the petitioner files the statutory appeal within the stipulated period after the Tribunal is constituted.

Outcome: The petition was disposed of with protective directions and liberty to pursue the statutory appellate remedy after constitution of the Tribunal.

---