2025 (9) TMI 322

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....imanu, Advocate. For the Respondent: Ms. Mamta Singla Talwar, DAG, Haryana. LISA GILL, J. 1. Prayer in this writ petition is for setting aside order dated 27.08.2024 (Annexure P-3) passed by Excise and Taxation Officer, Rohtak (Ward-01) as well as order dated 27.05.2025 (Annexure P6) passed by Joint Commissioner of State Tax (Appeals)-cum-Appellate Authority, Rohtak. 2. Admittedly, ord....

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....r dated 27.05.2025, recovery of remaining amount of confirmed demand as per the order of the Appellate Authority will stand stayed as per provisions of Sub Section (9) of Section 112 of CGST Act. Relevant paragraphs of circular dated 11.07.2024 read 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 ....

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....er 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 app....