Section 112 of the CGST Act, 2017 — Appeal before the Appellate Tribunal—— The petitioner challenged the 1st Appellate order dated 29.12.2022, 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, the rest of the demand shall remain stayed during the pendency of the petition.