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    <title>Tax Recovery Notice Upheld: Procedural Challenges Rejected Despite GST Tribunal and Pre-Deposit Concerns</title>
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    <description>HC dismissed the writ petition challenging tax recovery proceedings. The petition contested the validity of recovery notice issued on 13.02.2025 for tax, interest, and penalty, alleging procedural irregularities including non-constitution of GST Tribunal and non-compliance with pre-deposit requirements under Section 112(8). Upon filing of a reply affidavit by the Excise &amp; Taxation Officer, the court rendered the petition infructuous, effectively maintaining the original tax demand without substantive adjudication of the underlying legal challenges.</description>
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      <description>HC dismissed the writ petition challenging tax recovery proceedings. The petition contested the validity of recovery notice issued on 13.02.2025 for tax, interest, and penalty, alleging procedural irregularities including non-constitution of GST Tribunal and non-compliance with pre-deposit requirements under Section 112(8). Upon filing of a reply affidavit by the Excise &amp; Taxation Officer, the court rendered the petition infructuous, effectively maintaining the original tax demand without substantive adjudication of the underlying legal challenges.</description>
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