Section 112 of the CGST Act, 2017 — Appellate Tribunal ——The petitioner challenged the the 1st appellate order dated 31.01.2023. The counsel for the petitioner 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 as an interim measure directed that subject to the Petitioner depositing entire tax demand within a period of four weeks from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Listed this matter along with W.P.(C) No. 6684 of 2023 on the date fixed therein.