https://www.taxtmi.com/caselaws?id=768894 Where the GST Appellate Tribunal was not yet functional, the Court permitted the petitioner to pursue the appellate remedy after making the statutory deposit, despite the earlier appeal having been dismissed as time-barred, and directed that the appeal be decided strictly in accordance with law. It also ordered interim de-freezing of the petitioner's bank account, while making that relief subject to the appeal's final outcome. The statutory stay under the GST appellate framework was stated to continue until disposal of the proposed appeal; if the appeal is not filed within limitation or the required deposit is not made, the order would cease to operate and recovery could proceed according to law. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768894 Where the GST Appellate Tribunal was not yet functional, the Court permitted the petitioner to pursue the appellate remedy after making the statutory deposit, despite the earlier appeal having been dismissed as time-barred, and directed that the appeal be decided strictly in accordance with law. It also ordered interim de-freezing of the petitioner's bank account, while making that relief subject to the appeal's final outcome. The statutory stay under the GST appellate framework was stated to continue until disposal of the proposed appeal; if the appeal is not filed within limitation or the required deposit is not made, the order would cease to operate and recovery could proceed according to law. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768894