https://www.taxtmi.com/caselaws?id=413929 A writ petition challenging assessment and appellate orders was treated as maintainable because the Appellate Tribunal under Section 109 of the U.P. GST Act had not yet been constituted, leaving the statutory appellate remedy unavailable. The Court granted interim stay of recovery of the balance disputed tax on the condition that the petitioner deposit 20% of the disputed amount within three weeks, noting that 10% had already been deposited under Section 107(6). The petitioner's entitlement to input tax credit under Section 16 was left open for decision on merits. en-us Thu, 21 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413929 A writ petition challenging assessment and appellate orders was treated as maintainable because the Appellate Tribunal under Section 109 of the U.P. GST Act had not yet been constituted, leaving the statutory appellate remedy unavailable. The Court granted interim stay of recovery of the balance disputed tax on the condition that the petitioner deposit 20% of the disputed amount within three weeks, noting that 10% had already been deposited under Section 107(6). The petitioner's entitlement to input tax credit under Section 16 was left open for decision on merits. Case-Laws GST Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413929