2026 (2) TMI 219

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....nexure-J. 2. It is submitted that the order of the appellate authority was sought to be challenged under Section 112 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') and in light of non-constitution of the Tribunal and in terms of the Circular No. 224/18/2024-GST, the question of recovery ought not to have been resorted to. It is submitted that in terms of para 6 of the circular, once there is a declaration to file appeal, recovery proceedings ought not to be initiated. It is submitted that in the present case without reference to the benefit granted under para 6 of the Circular, amount due pursuant to the summary of demand as per Annexure-C has been recovered in its entirety. Accordingly, petitioner has sought for ....

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....g to file an appeal and upon filing of such appeal, recovery proceedings are not to be initiated. 6. In light of the submission of the petitioner that for the present he is willing to forego refund with respect to the pre-deposit amount and would not insist for interest at present, it would be appropriate to direct the revenue to refund the amount recovered pursuant to Annexure C after withholding the pre-deposit amount as contemplated under Section 112 of the CGST Act. 7. Though the petitioner would contend that the tax liability cannot be enforced by way of recovery by virtue of Para No.6 of the Circular, learned HCGP would contend that for the circular to be made applicable, two preconditions that required to be fulfilled are that ....