https://www.taxtmi.com/caselaws?id=769320 Where the statutory appellate tribunal had not yet been constituted and the dispute concerned penalty alone, no further pre-deposit was required under Section 112 because the provision was treated as directed to the tax amount in dispute, not penalty. Interim protection was also granted against enforcement of the penalty order, and release of the seized goods was permitted subject to compliance with Rule 140 of the CGST Rules, with the amount already deposited at the first appellate stage to be adjusted while fixing the security to be furnished. en-us Tue, 15 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769320 Where the statutory appellate tribunal had not yet been constituted and the dispute concerned penalty alone, no further pre-deposit was required under Section 112 because the provision was treated as directed to the tax amount in dispute, not penalty. Interim protection was also granted against enforcement of the penalty order, and release of the seized goods was permitted subject to compliance with Rule 140 of the CGST Rules, with the amount already deposited at the first appellate stage to be adjusted while fixing the security to be furnished. Case-Laws GST Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769320