2024 (10) TMI 1164 - HC - GST

Disposal of the petition - it is submitted that 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 - 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 Tribunal has not been constituted yet, so the petition was disposed of with liberty for the petitioner to file an appeal within three months of the Tribunal's constitution. The petitioner must make payment as per Section 112(8) of the Rajasthan Goods and Services Tax Act to avoid further recovery proceedings.