https://www.taxtmi.com/caselaws?id=753083 Where the GST appellate Tribunal had not yet been constituted, the High Court disposed of the writ petition with protective directions preserving the statutory appeal remedy. It accepted that the petitioner may avail the appeal once the Tribunal is constituted, subject to compliance with Section 112(8) of the Rajasthan GST Act. If the petitioner makes the prescribed payment and files the appeal within three months from the date of Tribunal constitution, further recovery proceedings for the balance amount shall not be taken. The effect is interim protection against coercive recovery while maintaining access to the appellate mechanism. en-us Thu, 15 Feb 2024 00:00:00 +0530 Sat, 03 May 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753083 Where the GST appellate Tribunal had not yet been constituted, the High Court disposed of the writ petition with protective directions preserving the statutory appeal remedy. It accepted that the petitioner may avail the appeal once the Tribunal is constituted, subject to compliance with Section 112(8) of the Rajasthan GST Act. If the petitioner makes the prescribed payment and files the appeal within three months from the date of Tribunal constitution, further recovery proceedings for the balance amount shall not be taken. The effect is interim protection against coercive recovery while maintaining access to the appellate mechanism. Case-Laws GST Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753083