2026 (5) TMI 1806

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....ivil Misc. Recall Application No. 3 of 2025 1. Ms. Ishita Yadav, learned counsel holding brief of Ms. Pooja Talwar, learned counsel for the petitioner by pressing the recall application of the order dated 07.03.2025 submits that the petitioner has already deposited 10% of mandatory deposit of the disputed tax liability. 2. Since the petitioner has already deposited 10% of the dispute amount,....

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....n exercise of powers conferred under section 111 of the CGST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal. 5. Once the procedure has been notified and appointments of the Presidents and the Members have been made to the respective Benches of the GST Appellate Tribunal, which itself indicates the functioning of ....

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....peal before the GST Appellate Tribunal as contemplated under section 112 of the GST Act as well as under the notification issued by the Central Government i.e. Notification No. CG-DL-E-17092025-266217 dated 17.9.2025, up to the period of June 30, 2026. (ii) in case the appeal is preferred within the aforesaid period as referred herein above, the same shall be entertained without raising any obj....