2024 (5) TMI 250

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..... 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 recove .....

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..... on 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short 'the Act'), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division). 3. Learned cou .....

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