https://www.taxtmi.com/caselaws?id=461587 Under the Chhattisgarh GST framework, where the second appellate tribunal had been notified but was not yet functional, and the taxpayers had already made the required pre-deposit, the appellate remedy and the accompanying stay on recovery were preserved. The matter notes that the petitioners may file the statutory appeal once the tribunal becomes operational, with recovery remaining stayed until disposal of that appeal. If the appeal is not filed within the applicable limitation period, the State may proceed with recovery. en-us Thu, 09 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461587 Under the Chhattisgarh GST framework, where the second appellate tribunal had been notified but was not yet functional, and the taxpayers had already made the required pre-deposit, the appellate remedy and the accompanying stay on recovery were preserved. The matter notes that the petitioners may file the statutory appeal once the tribunal becomes operational, with recovery remaining stayed until disposal of that appeal. If the appeal is not filed within the applicable limitation period, the State may proceed with recovery. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461587