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TMI Blog2025 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... r. S. Sanyal ... ... for the State ORDER In this writ petition the writ petitioner challenges the impugned appellate order dated 10th September, 2024 passed by the respondent no.2. 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxpayer would be navigated to Electronic Liability Register (ELL) Part-II in which he can select the order, out of the outstanding demand orders, against which payment 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 adjuste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per provisions of sub- section (9) of Section 112 of CGST Act. 6. In case, the taxpayer does not make the payment of the amount equal to amount of pre- deposit 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 initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould 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 10th September, 2024, 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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