2025 (7) TMI 1607

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....9.2023 passed by the State Tax Officer, Fatehgarh Sahib, imposing tax of Rs. 2,31,452/-, interest of Rs. 2,99,406/- and penalty of Rs. 2,31,542/- under the Goods and Service Tax Act, 2017 (for short, 'GST Act') for the period of 2017-18, was dismissed. 2. Learned counsel for the petitioner contends that order dated 10.02.2025 is appealable under Section 112 of the Central Goods and Services Tax Act, 2017, (for short, 'CGST Act') before the learned Goods and Service Tax Tribunal (for short, 'GST Tribunal'), but due to non-constitution of the GST Tribunal, petitioner is unable to file an appeal, therefore, it has preferred present writ petition. He further contends that petitioner has moved an application for stay of recovery proceedings a....

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....ed, if the amount payable as per the order issued under the said act is not paid by the concerned person within the said period of three months from the date of service of the said order. It may further be noted that if any person files an appeal in accordance with the requirement of sub-section (8) of section 112 of the CGST Act (i.e., on payment of prescribed pre-deposit), the recovery proceedings for the balance amount is deemed to be stayed till disposal of the appeal as per sub-section (9) of section 112 of the CGST Act. However, as the taxpayers are not able to file appeal under section 112 in Appellate Tribunal against the orders of appellate authority and therefore, are not able to make the pre-deposit under sub-section (8) of secti....

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....e mapped against the selected order and demand amount would be reduced in the balance liability in the aforesaid register. 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, 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) Order, 2019 dated 03.12.2019. On providing the said undertak....