TMI Blog2022 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - WP(T) No. 111 of 2022 - - - Dated:- 30-3-2022 - Parth Prateem Sahu J. For the Petitioner : Shri Siddharth Dubey with Shri Ankit Pandy, Advocate For the Respondent No.1 to 4/State : Smt. Richa Shukla, Advocate For the Respondent No.5/Union of India : Shri Kishanlal Sahu, Advocate For the Respondent No.6/UCO Bank : Shri PR Patankar, Advocate O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g deduction of amount from account of petitioner is placed alongwith Covering Memo dated 29.03.2022 which shows that Demand Draft of aforementioned amount was issued. Petitioner is required to pay total 30% (10+20) of disputed tax component on filing of appeal before Appellate Authority and Appellate Tribunal, which comes to ₹ 30,68,349/-. Petitioner has deposited ₹ 10,22,790/- and further amount of ₹ 34,99,000/- has already been recovered by department which makes total recovery of tax amount of ₹ 45,21,790/- which is more than required total mandatory deposit. He contended that petitioner is having good case on merits but appeal has been decided without hearing petitioner, therefore, writ petition be heard on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on record alongwith Covering Memo show that Demand Draft has been prepared on 25.03.2022 based on demand made by the Commissioner of GST Department under DRC-13. Heard counsel for the respective parties. Considering entire facts and circumstances of this case, submission of counsel for petitioner that 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 ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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