https://www.taxtmi.com/caselaws?id=766611 Non-constitution of the GST Appellate Tribunal was treated as a basis for prima facie interim protection where the petitioner had a statutory appeal remedy under Section 112 of the West Bengal/Central Goods and Services Tax Act, 2017. In those circumstances, the Court found a prima facie case for interim relief and stayed the demand in Form GST APL-04 for three weeks. The stay was made contingent on deposit of 10% of the balance tax in dispute, in addition to the amount already deposited under Section 107(6), and the respondents were permitted to seek hearing of the writ petition on the usual statutory terms with exchange of affidavits. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766611 Non-constitution of the GST Appellate Tribunal was treated as a basis for prima facie interim protection where the petitioner had a statutory appeal remedy under Section 112 of the West Bengal/Central Goods and Services Tax Act, 2017. In those circumstances, the Court found a prima facie case for interim relief and stayed the demand in Form GST APL-04 for three weeks. The stay was made contingent on deposit of 10% of the balance tax in dispute, in addition to the amount already deposited under Section 107(6), and the respondents were permitted to seek hearing of the writ petition on the usual statutory terms with exchange of affidavits. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766611