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2022 (6) TMI 764 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - requirement to comply with the pre-deposit - HELD THAT:- The submission of the learned advocate for the appellant appears to be reasonable because if the appellant had preferred a statutory appeal, he would be statutorily required to pre-deposit 10% of the disputed amount of tax and admittedly close to 20% of the disputed amount of tax has already been recovered. That apart, if any recovery proceeding has been initiated prior to 28th May, 2022, i.e. prior to expiry of the period of limitation for filing a statutory appeal, then such recoveries will have no sanction of law as it would, in effect make the appellate remedy infructuous. Let a soft copy of the affidavit-in-opposition be shared with the learned advocate for the appellant not later than 19th June, 2022 and if the appellant desires to file a reply, the same should be filed not later than 22nd June, 2022. It is thereafter the matter can be listed before the Learned Single Bench for being heard and disposed of. Petition disposed off.
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