2025 (5) TMI 1434

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....vocate,. For the Respondents No. 2 to 5: Mr. Saurabh Kapoor, Additional Advocate General, Punjab,. SUDEEPTI SHARMA, J. 1. Petitioner in the present writ petition is praying for setting aside impugned order dated 29.04.2023 passed by respondent No. 5 and impugned order dated 31.07.2024, whereby appeal filed by the petitioner has been dismissed by respondent No. 4. 2. Admittedly order da....

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....as and when it is constituted for challenging the impugned order dated 31.07.2024. 4. The relevant paragraphs No. 4 and 5 of the aforesaid circular are reproduced as under:- "4.In order to facilitate the taxpayers to make the payment of the amount of pre-deposit as per sub-section (8) of section 112 of CGST Act, and to avail the benefit of stay from recovery of the remaining amount of ....

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....ster. The said amount deposited by the taxpayer will be adjusted against the amount of pre-deposit required to be deposited at the time of filing appeal before the Appellate Tribunal. 5. The taxpayer also needs to file an undertaking/ declaration with the jurisdictional proper officer that he will file appeal against the said order of the appellate authority before the Appellate Tribunal,....

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....etitioner is required to file an undertaking/declaration with the proper jurisdictional officer, that he will file appeal against the impugned order dated 31.07.2024 of the appellate authority before the Appellate Tribunal, as and when it comes into operation, within the timelines mentioned in Section 112 of the CGST Act read with Central Goods and Services Tax (Ninth Removal of Difficulties) Orde....