Section 112 of the CGST Act, 2017--- Appeal before Tribunal —–- The petitioner challenged an Appeal order. The counsel for the petitioner submitted that they have remedy of appeal under Section 112 of the Act but the Appellate Tribunal is not functional. The interest on disputed tax does not come within the expression “remaining tax” for the purposes of sub-section (8) of Section 112 of the Act.

Held that:- The Hon’ble High Court directed that if the petitioner deposits 20 per cent of the remaining tax within one week, recovery of the balance amount shall remain stayed. In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent- Authorities would be at liberty to proceed further in the matter, in accordance with law.