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2024 (2) TMI 1062 - HC - GSTMaintainability of petition - availability of alternative remedy - petitioner submits that the petitioner is unable to avail of the remedy before the Appellate Tribunal because of non-constitution thereof and he would make the payment as per the provisions as contained in Section 112 of subsection (8) of the Central Goods and Services Tax Act, 2017 - HELD THAT - Accordingly, it is directed that till the next date of hearing, subject to deposit of the amount by the petitioner under Section 112 of sub-section (8), the recovery proceedings for the balance amount of the disputed amount shall be deemed to be stayed till the next date of hearing.
The High Court of Rajasthan issued an order directing notice to the respondents. The petitioner is allowed to deposit a specified amount under Section 112 of the Central Goods and Services Tax Act, 2017 to stay recovery proceedings until the next hearing date. The case is listed for the next hearing on 08.09.2023 along with another civil writ petition. Names of counsels for respondent Nos. 1 & 2 are to be mentioned in the cause list.
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