9911796707
TMI Blog2024 (7) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of 30 days from the date of receipt of a copy of this order or in the alternative, the petitioner files Writ Petitions challenging the respective Orders-in-Appeals and/or Orders-in- Original, within such time. Petition disposed off. - Hon'ble Mr. Justice C. Saravanan For the Petitioner in all W.Ps. : Mr. P. Thangaraju For the Respondent in all W.Ps. : Mr. R. Sureshkumar Additional Government Pleader COMMON ORDER By this common order, all these 3 Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the following impugned recovery Notices dated 24.07.2023 issued by the respondent:- Sl. No W.P.(MD) No. Ref. No. of the impugned Notice Assessment Year 1 19506/2023 Pa.Sa.No.33AACFU2202N1ZE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Commissioner under Section 107 of the GST Act. 7. According to the petitioner, the petitioner has deposited more than 20% of the disputed tax as is contemplated under Section 112 of the TNGST Act, 2017. 8. The learned counsel for the petitioner would place reliance on the decision of the Bombay High Court in Rochem India Pvt. Ltd. Vs. The Union of India and others , [2023] 111 GSTR 218 (Bom.) : 2023 [73] G.S.T.L. 528, wherein, the Court has held as under:- 10 . The Chairman of the Board, in the affidavit, has indicated that no hardship would be caused to the taxpayers because of the non-constitution of the Tribunal. Reading the affidavit along with Circular, it is clear that the Government does not intend that taxpayers are prejud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the learned Additional Government Pleader for the respondent. 10. Considering the fact that the petitioner has deposited more than 20% of the disputed tax, the impugned recovery Notices issued to the petitioner shall be kept in abeyance subject to the condition that the petitioner either files appeals before the GST Tribunal in case GST Tribunal is constituted, within a period of 30 days from the date of receipt of a copy of this order or in the alternative, the petitioner files Writ Petitions challenging the respective Orders-in-Appeals and/or Orders-in- Original, within such time. 11. In which case, the impugned Notice seeking to recover the amount shall stand stayed pending further orders in the Appeals before the GST Tribunal or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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