9911796707
TMI Blog2025 (2) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance - HELD THAT:- Having considered the materials on record as also taking note of the fact that the Appellate Tribunal is yet to be constituted, 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 14th June, 2023, for a period of two weeks from date. In the event, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent no.3. Learned Counsel appearing for the petitioner further relies 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, till Appellate Tribunal comes into operation. The said circular inter alia says: "4. In order to facilitate the taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment is intended to be made. The amount so paid would be mapped against the selected order and demand amount would be reduced in the balance liability in the aforesaid register. The said amount deposited by the taxpayer will be adjusted against the amount of predeposit required to be deposited at the time of filing appeal before the Appellate Tribunal. 5. The taxpayer also needs to file an un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or does not provide the undertaking/declaration to the proper officer, then it will be presumed that taxpayer is not willing to file appeal against the order of the appellate authority and in such cases, recovery proceedings can be initiated as per the provisions of law. Similarly, when the Tribunal comes into operation, if the taxpayer does not file appeal within the timelines specified in Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14th June, 2023, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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