2024 (5) TMI 1136 - HC - GST

Parties Reach Compromise in Tax Dispute, Securing Appeal Rights Under Section 112(8) of Rajasthan GST Act

HC disposed of petition regarding tax dispute, acknowledging absence of constituted Tribunal. Parties mutually agreed to allow petitioner protection under ... Disposal of petition in absence of constituted Tribunal - applicability of Section 112(8) of Rajasthan Goods and Services Tax Act, 2017 - HELD THAT:- This petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal. Petition disposed off. Issues involved: Disposal of petition in absence of constituted Tribunal, applicability of Section 112(8) of Rajasthan Goods and Services Tax Act, 2017.The High Court, after considering the absence of a constituted Tribunal, disposed of the petition with the consent of both parties. The respondents' counsel highlighted the ongoing process of Tribunal constitution and requested the petition's disposal with protection under Section 112(8) of the Act, allowing the petitioner to file an appeal within the stipulated period post-Tribunal constitution. The petitioner's counsel agreed to this condition, leading to the petition's disposal with a direction that further recovery proceedings for the balance amount would not be initiated if the petitioner complies with the payment provisions of Section 112(8) and files an appeal within three months of the Tribunal's constitution.