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    <title>2025 (4) TMI 808 - CHHATTISGARH HIGH COURT</title>
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    <description>The HC allowed the petitioner&#039;s writ petition challenging dismissal of a GST appeal due to delay caused by non-constitution of the GST Appellate Tribunal. The Court ruled that limitation period should commence from when the Tribunal President assumes office, following CBIC clarification. The petitioner was permitted to file an appeal once the Tribunal is constituted, with statutory stay under Section 112(9) remaining effective until appeal determination. The Court ordered defreezing of the petitioner&#039;s bank account pending appeal, subject to required statutory deposit within 30 days.</description>
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    <pubDate>Tue, 08 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 808 - CHHATTISGARH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=768894</link>
      <description>The HC allowed the petitioner&#039;s writ petition challenging dismissal of a GST appeal due to delay caused by non-constitution of the GST Appellate Tribunal. The Court ruled that limitation period should commence from when the Tribunal President assumes office, following CBIC clarification. The petitioner was permitted to file an appeal once the Tribunal is constituted, with statutory stay under Section 112(9) remaining effective until appeal determination. The Court ordered defreezing of the petitioner&#039;s bank account pending appeal, subject to required statutory deposit within 30 days.</description>
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      <pubDate>Tue, 08 Apr 2025 00:00:00 +0530</pubDate>
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