Section 112 of the CGST Act, 2017 — Appellate Tribunal  –– The petitioner submits in terms of Section 61 of the Act, scrutiny proceeding has been initiated and total liability of Rs. 2,47,58,078/- have been imposed upon him. The petitioner appealed against the said order before the appellate Authority, which was rejected. The Appellate Tribunal is not constituted. After dismissal of first appeal by Appellate Authority, respondents issued notice under Section 79 and the respondent have recovered amount of Rs. 34,99,000/- from Bank account of petitioner. The court observed that petitioner is having remedy of filing statutory appeal before Appellate Tribunal, which is presently not functioning.

Held that:- The Hon’ble High Court directed that effect and operation of notice under Section 79 in the Form DRC-13, shall remain stayed till the next date of hearing. List this case in week commencing 25.04.2022.