2025 (7) TMI 1761

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....bran Naushad, SSC with Mr. Suraj Shekhar Singh & Mr. Harshi Singhal, Advs. for R-1. Mr. Santosh Kumar Rout, SC, PNB with Ms. Dharna Veragi, Adv. ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner- Kusum Healthcare Pvt. Ltd. under Article 226 of the Constitution of India inter alia challenging recovery notices bearing Nos....

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....is stated that since the GST Appellate Tribunal is not functioning, the Petitioner is not in a position to prosecute the matter by resorting to the remedy by preferring an appeal before the Tribunal. Attention of this Court has been drawn to a circular bearing Circular No. 224/18/2024 - GST dated 11th July, 2024 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing. Paragraph ....

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....iles 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 agains....

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....re-deposit and would file the appeal as soon as the Tribunal is constituted. According to the Petitioner, in view of the pre-deposit as is demonstrated in Annexure P-14 of the writ petition, the recovery notice ought not to have been issued. It is stated that the observations in the notice that the Petitioner has not made the pre-deposit is incorrect. 6. On the last date of hearing, notice was is....