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The HC dismissed the writ petition as premature and granted the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with Paragraphs 4 and 5 of the Government Circular dated 11.07.2024; the petitioner is directed to furnish the prescribed pre-deposit under Section 112(8) of the CGST Act and the requisite undertaking/affidavit within two weeks. Upon such compliance and on filing the undertaking that an appeal will be prosecuted when the Appellate Tribunal is constituted, recovery of the balance confirmed demand shall remain stayed under Section 112(9) of the CGST Act. The respondents raised no objection to this route and the petition is disposed of accordingly.
The HC dismissed the writ petition as premature and granted the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with Paragraphs 4 and 5 of the Government Circular dated 11.07.2024; the petitioner is directed to furnish the prescribed pre-deposit under Section 112(8) of the CGST Act and the requisite undertaking/affidavit within two weeks. Upon such compliance and on filing the undertaking that an appeal will be prosecuted when the Appellate Tribunal is constituted, recovery of the balance confirmed demand shall remain stayed under Section 112(9) of the CGST Act. The respondents raised no objection to this route and the petition is disposed of accordingly.
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