https://www.taxtmi.com/caselaws?id=754469 Where a GST appellate tribunal has been notified but is not yet functional, the Chhattisgarh High Court noted that the statutory appellate remedy under the State GST framework cannot be effectively invoked. It therefore indicated that the assessee may file the first appeal once the tribunal becomes operational, and that the statutory stay mechanism can continue until that appeal is decided. The protective relief is conditional on timely compliance with the prescribed pre-deposit requirement, without which the benefit does not apply. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 05 May 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754469 Where a GST appellate tribunal has been notified but is not yet functional, the Chhattisgarh High Court noted that the statutory appellate remedy under the State GST framework cannot be effectively invoked. It therefore indicated that the assessee may file the first appeal once the tribunal becomes operational, and that the statutory stay mechanism can continue until that appeal is decided. The protective relief is conditional on timely compliance with the prescribed pre-deposit requirement, without which the benefit does not apply. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754469