2025 (1) TMI 1718

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and learned ACSC for the State - respondents. 2. The instant writ petition was entertained by this Court as GST Appellate Tribunal under section 112 of the GST Act was not constituted for preferring appeal against the orders passed under sections 107 or 108 of the GST Act. 3. Now, the Central Government, vide order dated 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner(s) was directed to deposit certain amount, in addition to the amount paid under sub-section (6) of section 107 of the GST Act, which might have been complied with by the petitioner(s). For entertaining an appeal, sub-section (8) of section 112 of the CGST Act contemplates condition for depositing certain amount as prescribed in clauses (a) & (b) thereon. 7. In view of the aforesaid facts &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch amount is deposited by the petitioner(s), the same shall be treated as compliance of sub-section (8) of section 112 of the GST Act, for which the petitioner(s) shall furnish a certified copy of the interim order along with proof of deposit of such amount; (iv) the Registrar of the GST Appellate Tribunal or the Officer appointed for verification of appeal shall intimate the petitioner(s....