TaxTMI 
TaxTMI 
2025 (4) TMI 1151
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....ority under Section 107 of the said Act. 2. Simultaneously, with the filing of the appeal, the petitioners had also deposited the pre-deposit as is required for maintaining the appeal. 3. The appeal was dismissed by an order dated 24th December, 2024, confirming the demand and penalty levied by the proper officer under the said Act. 4. Immediately, after the said order was passed, the petitioners had by communication in writing dated 31st December, 2024, intimated the respondents that being aggrieved by the order dated 24th December, 2024, the petitioners intend to file an appeal before the Appellate Tribunal. Since, the Appellate Tribunal has not been made operational, the petitioners, had in terms of Section 112 (8) of the said Act rea....
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.... no further recovery is permissible at this stage. 7. Heard the learned advocates appearing for the respective parties. Considering the short point involved in the writ petition, the same is taken up for consideration. 8. Admittedly, in this case, the petitioners had preferred an appeal from the order passed under Section 73 (9) of the said Act dated 24th November, 2023 for the tax period April, 2022 to March, 2023. From the perusal of Form GST APL-01, it would transpire that the petitioners had duly deposited the admitted amount of pre-deposit i.e. Rs. 35,316/-. After the appeal was dismissed a demand was raised in Form GST APL -04. By a communication in writing dated 31st December, 2024 which was received by the respondent on 3rd Januar....