https://www.taxtmi.com/caselaws?id=449023 HC held that the impugned order is appealable under Section 112 of the West Bengal GST Act corresponding to the CGST Act and that the proper remedy lies before the Appellate Tribunal. Since the Tribunal has not yet been constituted, HC exercised writ jurisdiction only to grant interim protection to the petitioner to prevent prejudice during the interregnum. HC directed that, once the Tribunal becomes functional, the petitioner may file an appeal within the extended period prescribed in Clause 4.2 of the Circular dated 18 March 2020. The writ petition was disposed of on these terms. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449023 HC held that the impugned order is appealable under Section 112 of the West Bengal GST Act corresponding to the CGST Act and that the proper remedy lies before the Appellate Tribunal. Since the Tribunal has not yet been constituted, HC exercised writ jurisdiction only to grant interim protection to the petitioner to prevent prejudice during the interregnum. HC directed that, once the Tribunal becomes functional, the petitioner may file an appeal within the extended period prescribed in Clause 4.2 of the Circular dated 18 March 2020. The writ petition was disposed of on these terms. Case-Laws GST Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449023