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Judgment
Gopinath P, J
The petitioner suffered Ext.P1 order of assessment for the year 2017-18 under the provisions of the CGST/SGST Act. The first appeal filed by the petitioner has been rejected by Ext.P2 order. The petitioner is before this court as the petitioner is unable to file a second appeal under Section 112 the CGST/SGST Act.
The learned counsel appearing for the petitioner submits that no amount is required to be deposited for maintaining an appeal as contemplated by the provisions of Section 112 (8) (b) of the CGST/SGST Act as the dispute is only regarding interest and penalty.
Heard the learned Senior Government Pleader for respondents 1 to 4 and the learned Standing counsel for respondents 6 and 7.
Having heard the learned counsel for the petitioner, learned Senior Government Pleader and the learned Standing counsel and since it is expected that the Tribunal for hearing appeals under Section 112 of the CGST/SGST Act will be constituted soon taking into consideration the directions of a Division Bench of this court in W.P (C) No.12267/2024, this writ petition will stand disposed of directing that if an appeal is filed within one month from the date on which the Tribunal is constituted, any recovery proceedings against the petitioner on account of Exts.P1 and Ext.P2 will remain suspended till the appeal is finally heard and disposed of by the Tribunal.