2025 (2) TMI 1160

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..... SMIN M.M, GOVERNMENT PLEADER JUDGMENT Petitioner is a taxpayer under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 (for short, 'the GST Act'). He is aggrieved by an order of determination under Section 73 of the GST Act, as well as the appellate order dated 19.06.2024, produced as Exhibit-P3 and Exhibit-P5 respectively. Petitioner has challenged the afores .....

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..... of 10% as contemplated under Section 112(8)(b) within 30 days from today, further proceedings for recovery pursuant to Exhibit-P3 and Exhibit-P5 shall be kept in abeyance till the appeal as directed above is disposed of. Needless to mention, if petitioner fails to prefer the appeal within the time limit specified above or deposit the amount under Section 112(8)(b) as directed in this judgment, the .....

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