ORDER : Learned counsel submits that an advance copy of the petition has been served on learned counsel appearing for the respondents. 2. Further submissions have been made that the petitioner has questioned the validity of provisions of Section 107(4) of the CGST/RGST Act, 2017 ('the Act') as well as notification dated 02.11.2023 issued under Section 148 of the Act. 3. Submissions have been made that the provisions of Section 107(4) of the Act restricts the right of the appellate authority to condone the delay in filing appeal by one month only and that though, notification dated 02.11.2023 has been issued inter alia providing for extended period of limitation in cases where the orders have been passed on or before 31.03.2023, the said date has no rationale, inasmuch as, when the order was issued on 02.11.2023, in several other cases where the orders were passed even after 31.03.2023, in those cases also the appeals had already become barred by limitation. 4. Further submissions have been made that petitioner is prepared to deposit 12½ % amount of the 'tax in dispute' in terms of the notification dated 02.11.2023 (Annex-4). 5. Learned counsel appearing for the respondents prays for time to complete their instructions in the matter/file reply. 6. Time prayed for is allowed. 7. List the petition on 21.02.2024. 8. In the meanwhile and till the next date, in case the petitioner deposits 12.5% of the amount of 'tax in dispute' within a period of one week, the recovery of/action qua rest of the amount pursuant to the demand dated 21.07.2023 (Annex-2) shall remain stayed. 9. For the rest of the amount, the petitioner would submit solvent security to the satisfaction of Assistant Commissioner, State Tax, Circle-D, Ward-2, Jodhpur Zone-I. 10. As the interim order has been passed in presence of learned counsel for the respondents, they would be free to seek vacation of the interim order after filing response to the writ petition.