Everyone knows that the GST Tribunal is yet to be formed, EXCEPT GST OFFICERS!!

I'm not telling a lie but that is what I understood after reading the latest Patna High Court judgment (15-Jan-2024) in case of National Insurance Co. Ltd.

This judgment is useful, please bookmark.
17-Feb-2022: An Assessment Order is passed against the petitioner

21-Sep-2022: The First Appeal is rejected against the Order. 10% of the tax in dispute was deposited before filing appeal

The Petitioner deposited 20% of the tax in dispute i.e. Rs. 5.70 Crores as per Sec. 112(8)
05-Jan-2023: A Demand Order is issued by the GST Department to deposit the disputed tax as First Appeal is rejected.

The Petitioner is Public Sector Undertaking (PSU).

06-Jan-2023: Apprehending coercive action, the petitioner, filed Writ before the High Court.
07-Jan-2023: The tax authorities, presumably, in retaliation, recovered the entire balance remaining payable, under Section 79.
HELD:
If the Tribunal was constituted and an appeal is filed, there could be no further proceedings taken for recovery of the balance amounts till the appeal is disposed of.

Hence, when a Tribunal is not constituted, obviously no such recovery could have been made.
The entire amount recovered shall be refunded to the petitioner within a period of two weeks, failing which interest shall run at the rate of 12% pa.

Cost of Rs.5000/- imposed on the Officer who issued the demand and appropriated the money from the bank account of the petitioner