https://www.taxtmi.com/caselaws?id=460291 Where the Appellate Tribunal under the Bihar Goods and Services Tax Act was not yet constituted, the Court held that the appellate remedy under Section 112 could not be effectively pursued until the Tribunal became functional. It noted that the removal-of-difficulties notification under Section 172 made the limitation for filing the appeal run only after the President or State President assumes office. To balance equities, deposit of 20% of the remaining disputed tax entitled the petitioner to the statutory stay of recovery under Section 112(9), and recovery steps would remain stayed. The appeal was required to be filed before the Tribunal once constituted and operational. en-us Thu, 06 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460291 Where the Appellate Tribunal under the Bihar Goods and Services Tax Act was not yet constituted, the Court held that the appellate remedy under Section 112 could not be effectively pursued until the Tribunal became functional. It noted that the removal-of-difficulties notification under Section 172 made the limitation for filing the appeal run only after the President or State President assumes office. To balance equities, deposit of 20% of the remaining disputed tax entitled the petitioner to the statutory stay of recovery under Section 112(9), and recovery steps would remain stayed. The appeal was required to be filed before the Tribunal once constituted and operational. Case-Laws GST Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460291