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TMI Blog2025 (2) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... ing dues in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation - HELD THAT:- Having heard the learned advocates appearing for the respective parties and having considered the materials on record as also taking note of the fact that the Appellate Tribunal is yet to be constituted, it is opined that the petition should be heard. Since, the petitioner has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 taxpayers to make the payment of the amount of pre-deposit as per subsection (8) of Section 112 of CGST Act, and to avail the benefit of stay from recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility 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 undertaking/declaration with the jurisdictional proper officer that he will file appeal against the said order of the appellate authority before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 112 of the CGST Act read with Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019, the remaining amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Let affidavit-in-opposition to the present writ petition be filed within a period of six weeks from date, reply, if any, be filed within one week ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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