9911796707
TMI Blog2025 (4) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... hority under Section 107 of the said Act. 2. Simultaneously, with the filing of the appeal, the petitioners had also deposited the pre-deposit as is required for maintaining the appeal. 3. The appeal was dismissed by an order dated 24th December, 2024, confirming the demand and penalty levied by the proper officer under the said Act. 4. Immediately, after the said order was passed, the petitioners had by communication in writing dated 31st December, 2024, intimated the respondents that being aggrieved by the order dated 24th December, 2024, the petitioners intend to file an appeal before the Appellate Tribunal. Since, the Appellate Tribunal has not been made operational, the petitioners, had in terms of Section 112 (8) of the said Act re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , no further recovery is permissible at this stage. 7. Heard the learned advocates appearing for the respective parties. Considering the short point involved in the writ petition, the same is taken up for consideration. 8. Admittedly, in this case, the petitioners had preferred an appeal from the order passed under Section 73 (9) of the said Act dated 24th November, 2023 for the tax period April, 2022 to March, 2023. From the perusal of Form GST APL-01, it would transpire that the petitioners had duly deposited the admitted amount of pre-deposit i.e. Rs. 35,316/-. After the appeal was dismissed a demand was raised in Form GST APL -04. By a communication in writing dated 31st December, 2024 which was received by the respondent on 3rd Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 2024, I am of the view that instead of seeking response from the respondents whether any amount has already been recovered from the petitioners in the manner as aforesaid, the matter can be disposed of by directing the respondents themselves to consider whether the aforesaid recovery as disclosed by the petitioners through the copy of the electronic liability ledger for the tax period 1st January, 2025 to 11th January, 2025 has been made, and in the event it is found that the respondents have deducted the aforesaid amount in respect of the tax period April, 2022 to March, 2023 to forthwith recredit the same to the respective cash/credit ledger of the petitioners so that the same is reflected in the electronic liability ledger of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
