Section 112 of the CGST Act, 2017--- Appeal before Tribunal —–- The Petitioner challanged order-in-appeal dated 02.05.2022 and the revised summary of demand issued in form petitioner challenged GST APL – 04 dated 04.05.2022; order-in-original dated 19.06.2019 and the summary of order issued in form GST DRC-07 dated 19.06.2019 and recovery notice dated 07.09.2022. 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. The court relied upon the case of Angel Engicon Private Limited vs. the State of Bihar & Anr. passed in C.W.J.C No. 1920 of 2023 and observed that the petitioner has deposited 20 percent of the remaining amount of tax in dispute.

Held that:- The Hon’ble High Court directed that subject to verification of the fact of deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, in addition to the amount deposited earlier under Sub-Section (6) of Section 107, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 , for he cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents. 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.