2026 (9) TMI 152

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.... filed before this Tribunal. 2. Learned Counsel /Representative of the appellant as well as Respondent are present. Heard the interim application from both sides today. 3. Submissions made in the I.A, in brief: • The appellant is a works contractor executing construction works for different government departments and public authorities. • The GST liabilities for the year 2018-19 is stated to have been fully discharged before initiation of any proceeding under the GST Act. • It is also submitted that, despite having fully discharged the GST liabilities due for the year 2018-19, and despite having not committed any fraud, or not having suppressed or misstated any material fact willfully with any in....

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.... to the appellant by way of interim stay of recovery of the disputed demand during pendency of the appeal. 4. With the afore-stated averments, the appellant, inter-alia sought a direction from the Tribunal to withdraw the recovery notice issued by the respondent to the works authorities. 5. After hearing the appellant's representative, learned Counsel appearing for the respondent was given the opportunity to state the case of the respondent and to confirm the facts regarding full discharge of GST liabilities by the appellant, as stated. The learned Counsel was allowed time to take instruction from the respondent and also to confirm deposit of tax amount discharging full GST liability by the appellant. 6. After taking instruction, l....