2024 (7) TMI 1652

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....r Mr. Dev Kumar Agarwal For the Respondent CGST & CX : Mr. Bhaskar Prasad Banerjee Ms. Ekta Sinha ORDER 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 17th October, 2023, passed by the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter r....

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....led the transitional credit of Rs. 1,80,73,416/- and hence, the same was recoverable under Section 73(1) of the said Act and accordingly had confirmed the determination for a sum of Rs. 1,80,73,416/-. 6. The aforesaid order dated 25th April, 2023 formed the subject matter of challenge in the appeal filed under Section 107 of the said Act. 7. Mr. Shraff, learned advocate appearing on behalf o....

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.... the demand, the petitioner will suffer irreparable loss and injury. 8. Mr. Banerjee, learned advocate enters appearance on behalf of the respondents. According to him, although, there is no irregularity in the order impugned, however, he acknowledges the fact that the Appellate Tribunal is yet to be constituted. 9. Having heard the learned advocates appearing for the respective parties and ....

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....f the said Act, I am of the view that if the petitioner deposits with the GST authorities an additional amount of Rs. 18 lakhs which constitute roughly 10% of the amount of tax in dispute in addition to the amount already deposited by the petitioner in terms of Section 107(6) of the said Act, within a period of two weeks from date, the recovery of the balance amount forming subject matter of the d....