https://www.taxtmi.com/caselaws?id=448032 A special notification under section 148 of the Tripura State GST Act, 2017 provided a limited window for filing appeals against orders under sections 73 and 74, subject to prescribed conditions and a cut-off date. Because the petitioners had an available statutory appellate remedy, the HC did not examine the merits of the challenge. As the petitioners' bank accounts had been attached in recovery proceedings, the Court directed that the pre-deposit could be remitted from the attached account so the appeal could be filed within time. The writ petitions were thus disposed of by preserving access to the appellate process. en-us Wed, 03 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448032 A special notification under section 148 of the Tripura State GST Act, 2017 provided a limited window for filing appeals against orders under sections 73 and 74, subject to prescribed conditions and a cut-off date. Because the petitioners had an available statutory appellate remedy, the HC did not examine the merits of the challenge. As the petitioners' bank accounts had been attached in recovery proceedings, the Court directed that the pre-deposit could be remitted from the attached account so the appeal could be filed within time. The writ petitions were thus disposed of by preserving access to the appellate process. Case-Laws GST Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448032