GST Appellate Tribunal, Cuttack

Niranjan Das v. Poonam Choudhury

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