Court Upholds Order Allowing Recovery Process for Tax, Interest, and Penalty u/s 112(8) of GST Act.

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....Freezing of Bank Accounts of the petitioner - recovery of the amount of tax interest and penalty - In the given circumstance, in the opinion of this Court, staying the impugned order in the light of Sub Section (8) of Section 112 of the GST Act would in sum and substance amount to staying the effect of Section 16(4) of the GST Act which this Court would restrain from doing. - HC....