9911796707
TMI Blog2022 (6) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... ad For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Vikash Kumar, Advocate ORAL ORDER This application has come up for consideration on the point of interim relief. Learned counsel for the petitioner prays for defreezing at least the saving bank account of the proprietor of the petitioner firm. Mr. Gautum Kejriwal, learned counsel for the petitioner submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is deprived of availing the remedy 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 amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST Act and his challenge to the impugned order and the demand raised are totally dependent upon his success in challenging the vires of Section 16(4) of the GST Act. It is his submission in such circumstance stay of the impugned order would amount to virtually staying the operation of the provisions of Section 16(4) of the GST Act. It is submitted that the High Court while dealing with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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