https://www.taxtmi.com/caselaws?id=761451 The HC addressed the non-constitution of the Appellate Tribunal under the CGST and OGST Acts, acknowledging the petitioner's deprivation of the statutory appeal remedy. The Court granted a conditional stay on tax recovery, directing the petitioner to file an appeal under Section 112 once the Tribunal is functional. If the petitioner fails to file the appeal within the prescribed timeline post-Tribunal constitution, the respondent-Authorities may proceed as per law. The writ petition was disposed of with these directives, ensuring the petitioner avails the statutory remedy of appeal when the Tribunal is established. en-us Thu, 22 Feb 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761451 The HC addressed the non-constitution of the Appellate Tribunal under the CGST and OGST Acts, acknowledging the petitioner's deprivation of the statutory appeal remedy. The Court granted a conditional stay on tax recovery, directing the petitioner to file an appeal under Section 112 once the Tribunal is functional. If the petitioner fails to file the appeal within the prescribed timeline post-Tribunal constitution, the respondent-Authorities may proceed as per law. The writ petition was disposed of with these directives, ensuring the petitioner avails the statutory remedy of appeal when the Tribunal is established. Case-Laws GST Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761451