https://www.taxtmi.com/caselaws?id=763074 Where the statutory GST appellate tribunal had been notified but was not yet functional, the High Court protected the assessee's appellate remedy and prevented recovery from defeating that remedy. It directed deposit of 20% of the disputed demand, permitted the appeal to be filed before the tribunal within the stipulated time after it became functional, and kept the statutory stay under Section 112(9) in force until disposal of the appeal. If the appeal is not filed within time, the State may proceed with recovery. en-us Mon, 02 Sep 2024 00:00:00 +0530 Wed, 11 Dec 2024 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763074 Where the statutory GST appellate tribunal had been notified but was not yet functional, the High Court protected the assessee's appellate remedy and prevented recovery from defeating that remedy. It directed deposit of 20% of the disputed demand, permitted the appeal to be filed before the tribunal within the stipulated time after it became functional, and kept the statutory stay under Section 112(9) in force until disposal of the appeal. If the appeal is not filed within time, the State may proceed with recovery. Case-Laws GST Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763074