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GURU KIRPA STEELS vs. STATE OF PUNJAB AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

ARUN PALLI
SUDEEPTI SHARMA
Pet. Counsel
Alisha Chawla
Sandeep Goyal
Res. Counsel
Saurabh Kapoor

Petitioner / Applicant

GURU KIRPA STEELS
Respondent STATE OF PUNJAB AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Apr 7, 2025
Order No.

CWP-5785-2025

Citation

2025(4) TAXREPLY 12929
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ORDER

SUDEEPTI SHARMA, J. 1. The present writ petition is filed with the following prayers:- (i) For issuance of a writ in the nature of mandamus, directing the respondents not to proceed with the recovery proceedings initiated through the notice for recovery of demand dated 13.02.2025, which demands payment of tax, interest and penalty despite non-constitution of GST Tribunal and the payment of requisite pre-deposit by the petitioner in terms of Section 112 (8) and in violation of Circular dated 11.07.2024 bearing No. 224/18/2024. (ii) For issuance of a writ in the nature of certiorari, quashing the impugned recovery notice, as per CBIC Circular No. 224/18/2024 dated 11.07.2024, which states that upon the payment of the pre-deposit, recovery of the remaining amount stands stayed under Section 112 (9) of the CGST/PGST Act, 2017. iii) For issuance of any other appropriate writ or direction which this Hon’ble Court may deem fit and proper in the circumstances of the ca....

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