2024 (9) TMI 1163

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....ailable on record. 2. The petitioner in the present writ petition has challenged the order dated 08.08.2024 passed by Additional Commissioner Grade-2 (Appeal)-1, Lucknow whereby he has held that appeal preferred by the petitioner without depositing 10% of the disputed amount would not be maintainable and has also rejected the application for interim relief. 3. It has been submitted by learned counsel for petitioner that the petitioner is a private limited company incorporated under the Companies Act, 1956 having its registered office in Bhopal, Madhya Pradesh and is primarily engaged in supply of manpower services to various government and non-government corporation in State of Uttar Pradesh. The petitioner was subjected to assessment....

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.... order of the first appellate authority dated 08.08.2024 before the GST Appellate Tribunal but considering the fact that the tribunal has yet to be constituted under the GST Act, the present writ petition has been preferred. He has submitted that perusal of the previous order of this Court dated 18.07.2024 would clearly indicate that the appeal has not been decided on merits by the first appellate authority and further this Court had taken into consideration that the petitioner has already deposited the amount of tax under the IGST Act and also that there would not be any revenue loss. In these aforesaid circumstances, had stayed the recovery proceedings against the petitioner for a period of four weeks. 6. It is in these circumstances, ....

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....e the appeal is still pending before the appellate authority. 10. It is in the aforesaid circumstances, this Court is of the considered view that during the pendency of the appeal before the appellate authority, it would not be appropriate to interfere in the said matter. It is open for the petitioner to raise all the submissions before the appellate authority, which undoubtedly will take into consideration and pass appropriate orders thereon. 11. Accordingly, considering the fact that the Division Bench had already protected the petitioner from recovery proceedings on the ground that the entire amount of IGST has already been paid by the petitioner and also considering the fact that as per provisions of Section 77 of the GST Act any ....