https://www.taxtmi.com/highlights?id=87463 HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case. en-us Tue, 15 Apr 2025 08:35:08 +0530 Tue, 15 Apr 2025 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87463 HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case. Highlights GST Tue, 15 Apr 2025 08:35:08 +0530 https://www.taxtmi.com/highlights?id=87463