2022 (7) TMI 1488 - HC - GST

Maintainability of petition - Tribunal has yet not been constituted - HELD THAT - Matter requires consideration. All respondents may file counter affidavit within a period of six weeks. Petitioner shall have two weeks thereafter to file rejoinder affidavit - List thereafter.

Summary

The High Court of Allahabad entertained a petition against the order of the First Appeal Authority as the Tribunal has not been constituted yet. The matter requires consideration. All respondents have six weeks to file a counter affidavit, and the petitioner has two weeks to file a rejoinder affidavit. The petitioner is directed to deposit 30% of the disputed tax amount within three weeks, as per Section 112(8) of the Central Goods and Services Tax Act 2017, to stay recovery proceedings for the remaining tax, penalty, and fine until the petition is disposed of. Any amount already deposited will be adjusted accordingly.