9911796707
TMI Blog2025 (4) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents: Mr. Saurabh Kapoor, Additional Advocate General, Punjab,. SUDEEPTI SHARMA, J. 1. The present writ petition is filed with the following prayers:- (i) For issuance of a writ in the nature of mandamus, directing the respondents not to proceed with the recovery proceedings initiated through the notice for recovery of demand dated 13.02.2025, which demands payment of tax, interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 15.07.2019 passed by the Excise and Taxation Officer-cum-State Tax Officer, Mansa. The petitioner filed an appeal against the order dated 15.07.2019 before the Deputy Excise & Txation Commissioner (Appeals), Faridkot Division, Head Office, Bathinda, who dismissed the appeal filed by the petitioner, vide its order dated 17.02.2020. Since, the Goods & Services Tax Tribunal (for short, 'GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Goods & Services Tax Act, 2017, and in terms of Circular dated 11.07.2024 bearing No.224/18/2024, which is issued by the Government of India with certain guidelines for recovery of outstanding dues till the GST Tribunal comes into operation, therefore, in view of the same, recovery of the remaining amount be stayed. 4. Upon notice, reply by way of affidavit dated 05.03.2025 of Karanbir Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted fact that the payment of requisite pre-deposit in terms of Section 112 (8) of PGST Act has been deposited by the petitioner but at the time of issuance of the impugned notice this fact was not in the knowledge of the deponent hence, inadvertently the impugned notice was served to the petitioner. However, as of now, in view of Circular dated 11.07.2024 bearing No. 224/18/2024 issued by the CBI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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