https://www.taxtmi.com/caselaws?id=769092 Where an effective statutory appeal is available under Section 107 of the CGST Act, the writ remedy may be declined and the assessee directed to pursue the appellate forum. The Appellate Authority must entertain the appeal if filed within the stipulated period, subject to the statutory pre-deposit requirement, and limitation objections were not to be raised in that context. Pending availing of the appeal, recovery action under the impugned bank recovery letter was stayed conditionally, with the protection linked to timely filing of the appeal. en-us Tue, 11 Mar 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769092 Where an effective statutory appeal is available under Section 107 of the CGST Act, the writ remedy may be declined and the assessee directed to pursue the appellate forum. The Appellate Authority must entertain the appeal if filed within the stipulated period, subject to the statutory pre-deposit requirement, and limitation objections were not to be raised in that context. Pending availing of the appeal, recovery action under the impugned bank recovery letter was stayed conditionally, with the protection linked to timely filing of the appeal. Case-Laws GST Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769092