2025 (4) TMI 807

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Mr. Sandeep Goyal, Advocate,. For the Respondents: Mr. Saurabh Kapoor, Additional Advocate General, Punjab,. SUDEEPTI SHARMA, J. 1. The present writ petition is filed with the following prayers:- (i) For issuance of a writ in the nature of mandamus, directing the respondents not to proceed with the recovery proceedings initiated through the notice for recovery of demand dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry of demand dated 13.02.2025 is the consequential effect of the order dated 15.07.2019 passed by the Excise and Taxation Officer-cum-State Tax Officer, Mansa. The petitioner filed an appeal against the order dated 15.07.2019 before the Deputy Excise & Txation Commissioner (Appeals), Faridkot Division, Head Office, Bathinda, who dismissed the appeal filed by the petitioner, vide its order dated 17....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment of requisite pre-deposit in terms of the Section 112 (8) of the Central Goods & Services Tax Act, 2017, and in terms of Circular dated 11.07.2024 bearing No.224/18/2024, which is issued by the Government of India with certain guidelines for recovery of outstanding dues till the GST Tribunal comes into operation, therefore, in view of the same, recovery of the remaining amount be stayed. 4.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id circular. 5. That it is humbly and respectfully submitted that it is admitted fact that the payment of requisite pre-deposit in terms of Section 112 (8) of PGST Act has been deposited by the petitioner but at the time of issuance of the impugned notice this fact was not in the knowledge of the deponent hence, inadvertently the impugned notice was served to the petitioner. However, as o....