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2025 (2) TMI 735 - HC - GSTChallenge to impugned appellate order - reliance placed on Circular No. 224/18/2024-GST dated 11th July 2024 issued by the Ministry of Finance debarring the guidelines for recovery of outstanding dues in cases wherein first appeal has been disposed of - HELD THAT - Having considered the materials on record as also taking note of the fact that the Appellate Tribunal is yet to be constituted it is opined that the petition should be heard. Since the petitioner has been able to make out a prima facie case there shall be an unconditional stay of the demand of the Appellate order dated 19th March 2024 for a period of two weeks from date - In the event the petitioner makes payment of 10% of the balance amount of tax in dispute in addition to the amount already deposited in terms of Section 107 (6) of the said Act within two weeks from date the interim order passed herein shall continue till the disposal of the writ petition or until further order whichever is earlier. Let affidavit-in-opposition to the present writ petition be filed within a period of six weeks from date reply if any be filed within one week thereafter.
Issues Presented and Considered:
- Whether the impugned appellate order dated 19th March, 2024, passed by the respondent no.3, is challengeable? - Whether the Circular No. 224/18/2024-GST dated 11th July, 2024, issued by the Ministry of Finance, regarding recovery of outstanding dues in cases of disposed first appeals, is applicable in the present case? - Whether the petitioner has made out a prima facie case warranting an unconditional stay of the demand of the Appellate order dated 19th March, 2024? - Whether the petitioner's payment of 10% of the balance amount of tax in dispute, in addition to the amount already deposited, would allow for the continuation of the interim order? - What are the timelines for filing affidavit-in-opposition and reply in the present writ petition? Issue-wise Detailed Analysis: Impugned Appellate Order and Circular: The petitioner challenges the impugned appellate order dated 19th March, 2024. The petitioner's counsel relies on Circular No. 224/18/2024-GST issued by the Ministry of Finance, which provides guidelines for recovery of outstanding dues in cases where the first appeal has been disposed of. The circular outlines the procedure for making payments and filing appeals before the Appellate Tribunal. The Court notes the absence of the Appellate Tribunal and decides to hear the petition. It grants an unconditional stay of the demand of the Appellate order for two weeks. The petitioner is given the option to continue the stay by making a payment of 10% of the balance amount of tax in dispute within two weeks. Prima Facie Case and Stay of Demand: Considering the materials on record and the absence of the Appellate Tribunal, the Court finds that the petitioner has made out a prima facie case. As a result, an unconditional stay of the demand of the Appellate order is granted for two weeks. The petitioner is further given the opportunity to extend the stay by making a specified payment. Timelines for Filings: The Court orders the filing of the affidavit-in-opposition to the writ petition within six weeks and allows for a reply to be filed within one week thereafter. It grants liberty to mention after the exchange of affidavits as per the specified timelines. Significant Holdings: The Court has granted an unconditional stay of the demand of the Appellate order dated 19th March, 2024, for a period of two weeks, based on the petitioner's prima facie case. The petitioner has the option to extend the stay by making a payment of 10% of the balance amount of tax in dispute. The timelines for filing affidavits in opposition and reply have been set by the Court.
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