Section 112 of the CGST Act, 2017 — Appellate Tribunal ——The petitioner challenged the 1st Appellate order dated 22.03.2023, as the same is in contravention to sub-sections (1) & (4) of Section 107. The counsel for the petitioner contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months. In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd appellate tribunal then the petitioner is liable to pay 20% balance disputed tax for consideration of its appeal by the 2nd appellate tribunal.

Held that:- The Hon’ble High Court issued notice to the opposite parties and as an interim measure directed that subject to the Petitioner depositing entire tax demand within a period of four weeks, the rest of the demand shall remain stayed during the pendency of the writ petition.