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Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted and, as such, learned counsel for the petitioner informs the Court that at the stage of first appeal, 10% of the tax has already been deposited, as an interim measure, it is directed that the penalty and interest amount demanded by the authority shall remain stayed during the pendency of the writ petition, subject to the petitioner depositing the demanded tax amount by the authority within two weeks. In order to facilitate the petitioner making the aforesaid deposit, the attachment of the petitioner’s bank account shall stand lifted forthwith.

Section 112 of the CGST Act, 2017 — Appeal before the Appellate Tribunal—— The petitioner challenged the 1st Appellate order dated 24.02.2023, whereby the appeal was rejected. It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority. The court observed that the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted.

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

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