2024 (5) TMI 250 - HC - GST

Maintainability of petition - non-constitution of Tribunal - appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 - HELD THAT - 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.

Summary

The High Court of Rajasthan disposed of the petition finally with the consent of both parties. The petition was disposed of with the condition that the petitioner can file an appeal within three months from the date the Tribunal is constituted, as per Section 112(8) of the Rajasthan Goods and Services Tax, 2017. The petitioner was granted protection from recovery proceedings if payment is made as per the Act.