https://www.taxtmi.com/caselaws?id=783761 Where the statutory appeal under the CGST/SGST regime was unavailable due to the non-functional GST Appellate Tribunal, the HC held that the petitioner should be permitted to avail the alternate appellate remedy once the Tribunal becomes operational, relying on the relevant CBIC order, Central notification dated 17.09.2025, and Central circular dated 11.07.2024. The HC directed that upon constitution/assumption of office by the Tribunal's President/State President, the petitioner may file an appeal after making the requisite statutory pre-deposit, and the appellate authority must decide it in accordance with law; the statutory stay under s.112(9) would continue until disposal of the appeal, failing which the State could proceed with recovery. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 10:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783761 Where the statutory appeal under the CGST/SGST regime was unavailable due to the non-functional GST Appellate Tribunal, the HC held that the petitioner should be permitted to avail the alternate appellate remedy once the Tribunal becomes operational, relying on the relevant CBIC order, Central notification dated 17.09.2025, and Central circular dated 11.07.2024. The HC directed that upon constitution/assumption of office by the Tribunal's President/State President, the petitioner may file an appeal after making the requisite statutory pre-deposit, and the appellate authority must decide it in accordance with law; the statutory stay under s.112(9) would continue until disposal of the appeal, failing which the State could proceed with recovery. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783761