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2024 (4) TMI 297 - HC - GSTMaintainability of petition - non-constitution of Tribunal - HELD THAT:- The respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017, this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. This petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.
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