https://www.taxtmi.com/caselaws?id=436560 Where the GST Appellate Tribunal had not yet been constituted, the assessee could not be denied appellate protection or the statutory stay mechanism solely because the forum was unavailable. Reading Section 112 of the Bihar GST Act with the removal of difficulty notification under Section 172, the Court held that deposit of 20 per cent of the remaining disputed tax within four weeks, in addition to the amount already deposited under Section 107(6), would trigger the stay under Section 112(9) and keep balance recovery in abeyance. The relief was conditional: the assessee must file the appeal before the Tribunal once it becomes functional, failing which the authorities may proceed in accordance with law. en-us Thu, 23 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436560 Where the GST Appellate Tribunal had not yet been constituted, the assessee could not be denied appellate protection or the statutory stay mechanism solely because the forum was unavailable. Reading Section 112 of the Bihar GST Act with the removal of difficulty notification under Section 172, the Court held that deposit of 20 per cent of the remaining disputed tax within four weeks, in addition to the amount already deposited under Section 107(6), would trigger the stay under Section 112(9) and keep balance recovery in abeyance. The relief was conditional: the assessee must file the appeal before the Tribunal once it becomes functional, failing which the authorities may proceed in accordance with law. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436560