https://www.taxtmi.com/caselaws?id=434464 Where the statutory GST Appellate Tribunal was not yet constituted, the High Court accepted that the State circular provided an interim mechanism by extending the operative period for filing appeals from the date the Tribunal's President or State President assumed office and by protecting recovery on filing the prescribed declaration. As the petitioners had filed, or were allowed shortly to file, that declaration, the Court held there was no useful purpose in keeping the writ petitions pending. The petitions were disposed of, while the petitioners were left to pursue the statutory appellate remedy once the Tribunal became functional and their other substantive challenges were kept open. en-us Wed, 08 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434464 Where the statutory GST Appellate Tribunal was not yet constituted, the High Court accepted that the State circular provided an interim mechanism by extending the operative period for filing appeals from the date the Tribunal's President or State President assumed office and by protecting recovery on filing the prescribed declaration. As the petitioners had filed, or were allowed shortly to file, that declaration, the Court held there was no useful purpose in keeping the writ petitions pending. The petitions were disposed of, while the petitioners were left to pursue the statutory appellate remedy once the Tribunal became functional and their other substantive challenges were kept open. Case-Laws GST Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434464