https://www.taxtmi.com/caselaws?id=761792 HC disposed petition and directed petitioner to pursue remedy by filing an appeal before the GST Tribunal, holding that factual determination must precede consideration of vires of Section 19(1) IGST and Section 77(1) CGST/SGST. Challenge to vires was left open. No further recovery proceedings shall be taken if authorities are satisfied the pre-deposit condition for filing appeal is complied with. Petitioner must deposit any IGST refunds received in respect of the transactions. As the Tribunal is not yet constituted, the appeal must be filed within three months of its constitution, to be decided on merits. en-us Tue, 05 Nov 2024 00:00:00 +0530 Fri, 10 Oct 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761792 HC disposed petition and directed petitioner to pursue remedy by filing an appeal before the GST Tribunal, holding that factual determination must precede consideration of vires of Section 19(1) IGST and Section 77(1) CGST/SGST. Challenge to vires was left open. No further recovery proceedings shall be taken if authorities are satisfied the pre-deposit condition for filing appeal is complied with. Petitioner must deposit any IGST refunds received in respect of the transactions. As the Tribunal is not yet constituted, the appeal must be filed within three months of its constitution, to be decided on merits. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761792