https://www.taxtmi.com/caselaws?id=409509 The petition concerned invocation of Article 226 where the appellate remedy under Section 109 of the U.P. GST Act was unavailable because the Appellate Tribunal had not been constituted, and whether interim protection against coercive recovery should be granted. The HC directed the matter to be listed after counter and rejoinder affidavits, and granted interim protection by directing that no coercive action be taken if 50% of the penalty is deposited within 30 days. en-us Mon, 05 Jul 2021 00:00:00 +0530 Fri, 09 Jul 2021 09:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409509 The petition concerned invocation of Article 226 where the appellate remedy under Section 109 of the U.P. GST Act was unavailable because the Appellate Tribunal had not been constituted, and whether interim protection against coercive recovery should be granted. The HC directed the matter to be listed after counter and rejoinder affidavits, and granted interim protection by directing that no coercive action be taken if 50% of the penalty is deposited within 30 days. Case-Laws GST Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409509