2025 (6) TMI 735 - HC - GST

Recovery proceedings - IGST paid via TR 6 Challan (Treasury Receipt) not recognized by the respondents - grievance of the petitioner is that this document has not been recognized by the respondents and that has led to the passing of the impugned order - HELD THAT - Since recovery proceedings are in the offing an order interim stay is granted till the filing of the counter and for a further period of two weeks after filing of the counter by the respondents. It is for the petitioner to obtain extension of the interim order thereafter.

Summary

The Madras High Court, in WP No. 18161 of 2025, addressed the petitioner's grievance that IGST paid via TR 6 Challan (Treasury Receipt) was not recognized by the respondents, leading to an adverse order. The Court noted the respondents' request for time to file a counter and granted an interim stay on recovery proceedings until the counter is filed and for two weeks thereafter. The petitioner must seek extension of the interim order beyond that period.