https://www.taxtmi.com/caselaws?id=752256 Where the GST Appellate Tribunal has not yet been constituted, the limitation period for filing an appeal is to be reckoned under the removal of difficulties mechanism, with time running from the date the President or State President assumes office. In that context, the High Court granted conditional refund of the amount encashed from the bank guarantee, subject to furnishing a fresh bank guarantee, and preserved the petitioner's right to pursue the statutory appeal once the GSTAT is constituted within the extended limitation period. The relief operated as interim protection while safeguarding the appellate remedy under the GST framework. en-us Tue, 02 Apr 2024 00:00:00 +0530 Mon, 06 May 2024 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752256 Where the GST Appellate Tribunal has not yet been constituted, the limitation period for filing an appeal is to be reckoned under the removal of difficulties mechanism, with time running from the date the President or State President assumes office. In that context, the High Court granted conditional refund of the amount encashed from the bank guarantee, subject to furnishing a fresh bank guarantee, and preserved the petitioner's right to pursue the statutory appeal once the GSTAT is constituted within the extended limitation period. The relief operated as interim protection while safeguarding the appellate remedy under the GST framework. Case-Laws GST Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752256