Section 112 of the CGST Act, 2017--- Appeal before Tribunal —–- The petitioner challenged an Appeal order dated 08.06.2022, whereby appeal against the order of assessment has been rejected. The counsel for the petitioner submitted that due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section 8 and Sub-Section 9 of Section 112. The petitioner is desirous of availing the statutory remedy of appeal and the benefit of stay of recovery of balance amount of tax, in terms of Section 112 (8) and (9) of the Act.

Held that:- The Hon’ble High Court directed that if the petitioner makes a deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, in addition to the amount deposited earlier, then the petitioner must be extended the statutory benefit of stay under Sub-Section 9 of Section 112 of the Act. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. The petitioner would be required to file his appeal under Section 112 , once the Tribunal is constituted and made functional.