The ruling in brief
Where appellant, a works contractor for Government departments and public authorities, had discharged entire GST liability before initiation of proceedings but demand of interest and penalty was confirmed under section 74 and first appeal was rejected on limitation without examining merits, operation of appellate order and recovery of disputed demand were to be stayed during pendency of section 112 appeal as recovery despite compliance with pre-deposit would defeat appellate remedy and cause irreparable prejudice
Provisions considered
Section 112, read with sections 107 and 113, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017
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