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    <title>Taxpayer Must Comply with GST Circular 224/18/2024, Pre-Deposit Mandatory Under Section 112(8) for Appellate Rights</title>
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    <description>HC held that petitioner must comply with Circular No. 224/18/2024-GST by making pre-deposit under Section 112(8) of CGST Act and filing a mandatory undertaking/declaration with proper jurisdictional officer. Petitioner demonstrated willingness to submit required documentation. Writ petition disposed of, granting liberty to petitioner to file the requisite undertaking/declaration in accordance with the circular&#039;s stipulations, thereby preserving potential appellate rights pending Appellate Tribunal&#039;s formal constitution.</description>
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      <description>HC held that petitioner must comply with Circular No. 224/18/2024-GST by making pre-deposit under Section 112(8) of CGST Act and filing a mandatory undertaking/declaration with proper jurisdictional officer. Petitioner demonstrated willingness to submit required documentation. Writ petition disposed of, granting liberty to petitioner to file the requisite undertaking/declaration in accordance with the circular&#039;s stipulations, thereby preserving potential appellate rights pending Appellate Tribunal&#039;s formal constitution.</description>
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