Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
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