https://www.taxtmi.com/caselaws?id=768580 Where a statutory GST appeal was dismissed as time-barred while the Appellate Tribunal was not yet functional, the Court, relying on the CBIC clarification and a co-ordinate Bench ruling, treated the practical inability to file the Section 112 appeal as material. It held that once the Tribunal's President or State President assumes office, the petitioner may pursue the appellate remedy on making the statutory deposit. The Court also noted that the statutory stay under Section 112(9) would continue until the appeal is decided in accordance with law. en-us Wed, 02 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768580 Where a statutory GST appeal was dismissed as time-barred while the Appellate Tribunal was not yet functional, the Court, relying on the CBIC clarification and a co-ordinate Bench ruling, treated the practical inability to file the Section 112 appeal as material. It held that once the Tribunal's President or State President assumes office, the petitioner may pursue the appellate remedy on making the statutory deposit. The Court also noted that the statutory stay under Section 112(9) would continue until the appeal is decided in accordance with law. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768580