2026 (4) TMI 685

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.... following relief (s) : "10.1. To Set-Aside/Quash the Order dated 9th November 2021 passed by the Respondent No.2 in violation of CG GST Act, 2017. 10.2. To Set-Aside/Quash the DRC-13 dated 7th April 2022 issued by the Respondent No.3 in violation of CG GST Act, 2017. 10.3. To direct the Respondents to grant benefit of Input Tax Credit to the Petitioner for transaction undertaken with M/s United Ispat. 10.4. Pass any other relief order or direction, as this Hon'ble Court deems fit and proper looking to the facts and circumstance of the case and in the interest of justice, along with cost of the proceedings." 5. In WPT No. 171 of 2022, the petitioner has filed this petition seeking following relief ....

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....as per sub-section (8) of Section 112 of the CGST 3 Act and to avail the benefit of stay from recovery of the remaining amount of confirmed demand as per sub-section (9) of section 112 of the CGST Act, it is clarified that in cases where the taxpayer decides to file an Appeal against the order of appellate authority and wants make the payment of the amount of pre-deposit as per sub-section (8) of Section 112 of the CGST Act, he can make the payment of an amount equal to the amount of pre-deposit by navigating to Services >> Ledgers >> Payment towards demand from his dashboard. The taxpayer would be navigated to Electronic Liability Register (ELL) Part-II in which he can select the order, out of the outstanding demand orders, against which p....

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....ed in para 4 above, the recovery of the 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. 6. In case, the taxpayer does not make the payment of the amount equal to amount of pre-deposit or does not provide the undertaking/ declaration to the proper officer, then it will be presumed that taxpayer is not willing to file appeal against the order of the appellate authority and in such cases, recovery proceedings can be initiated as per the provisions of law. Similarly, when the Tribunal comes into operation, if the taxpayer does not file appeal within the timelines specified in Section 112 of the CGST Act read with Central Goods and....