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2022 (4) TMI 191 - CHHATTISGARH HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - non-constitution of appellate authority - mandatory deposit for maintaining an appeal before Tribunal - case of petitioner is that petitioner is having good case on merits but appeal has been decided without hearing petitioner - HELD THAT:- Considering the fact that the petitioner is having remedy of filing statutory appeal before Appellate Tribunal under CGST/SGST Act, which is presently not functioning in State of Chhattisgarh, and further considering that if petitioner deposits 20% of disputed tax component alongwith memo of appeal before Appellate Tribunal, then there shall be deemed stay of recovery of balance amount under sub-section 9 of Section 112 of the CGST/SGST Act, it is directed that effect and operation of notice under Section 79 in the Form DRC-13, issued by respondent-department shall remain stayed till the next date of hearing. List this case in week commencing 25.04.2022.
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