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2024 (4) TMI 297 - HC - GSTMaintainability of petition - non-constitution of Tribunal - HELD THAT - The respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on therefore in these circumstances this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax 2017 this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. This petition at this stage is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act further proceedings shall not be drawn for recovery of the balance amount provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.
Issues involved:
The issues involved in the judgment are related to the disposal of a petition due to the non-constitution of the Tribunal and the availability of appropriate protection under Section 112(8) of the Rajasthan Goods and Services Tax, 2017. Disposal of Petition: The matter was disposed of finally with the consent of both parties, even though the Tribunal had not been constituted at that time. The respondents' counsel requested the disposal of the petition with the liberty for the petitioner to file an appeal within the stipulated period once the Tribunal is constituted. This request was supported by a circular issued by the Government of Rajasthan Finance Department. The petitioner's counsel agreed to the disposal of the petition under the mentioned condition. Direction of the Court: The petition was disposed of with a direction that if the petitioner makes payment as per the provisions of Section 112(8) of the Act, no further proceedings for recovery of the balance amount would be initiated. This direction was subject to the condition that the petitioner avails the statutory remedy of appeal within three months from the date of the Tribunal's constitution.
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