2023 (6) TMI 682

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..... - appealable order or not - HELD THAT:- This writ petition is being entertained on condition of making payment of 10% of the disputed tax amount of Rs.2,26,74,585/- within two weeks from date. If such payment is made within the time stipulated herein, no coercive action for recovery of the demand arising out of the impugned order in original shall be taken by the respondents. In case of failure .....

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..... s writ petition, petitioners have challenged the legality and validity of the impugned order in original dated 19th January, 2023, passed by the respondent authority concerned under the CGST Act. Though the aforesaid impugned order is an appealable order under the statute but since pure question of law involving interpretation of Section 16(4) of the CGST Act, is involved and considering the judgm .....

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..... he summer vacation. Petitioners to file reply thereto, if any, within two weeks thereafter. List this matter for final hearing in the monthly list of August, 2023. At the time of hearing, parties should be ready with the short written notes of arguments. It is recorded that though the petitioners have made prayer challenging the Constitutional validity of Section 16(4) of the aforesaid Ac .....

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