TMI Blog2022 (6) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (L), the petitioner has prayed for quashing of the order dated 16.12.2021 and summary of the demand issue in form GST APL-04 dated 21.12.2021, the petitioner has also challenged the order passed under Section 73 of the GST Act and the summary demand issued in Form GST DRC-07 dated 03.03.2020 but from the tone and tenor of the prayer itself it is clear that such reliefs are by way of consequential reliefs and unless the petitioner succeeds in challenging the vires of Section 16(4), perhaps he may not get the relief as prayed in paragraph 1 (L) of the writ application. In the opinion of this Court, staying the impugned order in the light of Sub Section (8) of Section 112 of the GST Act would in sum and substance amount to staying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available under Section 112 of the GST Act which provides for appeals to the appellate tribunal. Learned counsel has pointed out that in terms of clause (b) of Sub section (8) of Section 112, for maintaining an appeal one of the mandatory requirements is to deposit a sum equal to 20% of the remaining amount of tax in dispute, in addition to the amount paid under Sub section (6) of Section 107 (subject to a maximum of 50 crore rupees) in relation to which the appeal has been filed. Further, it is pointed out by virtue of Sub section (9) of Section 112 of the Act of 2017 where the appellant has paid the amount as per Sub section (8) the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined liability, a similar order as that of the Hon ble Division Bench may be passed. Having regard to the submissions noted hereinabove and on perusal of the records, this Court finds that in the prayer portion of the writ application in paragraph 1 (L), the petitioner has prayed for quashing of the order dated 16.12.2021 and summary of the demand issue in form GST APL-04 dated 21.12.2021, the petitioner has also challenged the order passed under Section 73 of the GST Act and the summary demand issued in Form GST DRC-07 dated 03.03.2020 but from the tone and tenor of the prayer itself it is clear that such reliefs are by way of consequential reliefs and unless the petitioner succeeds in challenging the vires of Section 16(4), pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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