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2025 (2) TMI 1160 - HC - GSTChallenge to order of determination u/s 73 of the GST Act as well as the appellate order - non-constitution of Tribunal - jurisdiction under Article 226 of the Constitution of India - HELD THAT - The petitioner can be given the liberty to prefer an appeal to the Tribunal within 30 days of its constitution and also if the condition stipulated in Section 112(8)(b) of the GST Act is complied with further recovery can be deferred until disposal of the appeal. This writ petition is disposed of giving liberty to the petitioner to prefer an appeal within 30 days of the constitution of the Appellate Tribunal contemplated under Section 112(1) of the GST Act. It is further directed that if the petitioner deposits the amount of 10% as contemplated under Section 112(8)(b) within 30 days from today further proceedings for recovery pursuant to Exhibit-P3 and Exhibit-P5 shall be kept in abeyance till the appeal as directed above is disposed of.
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