https://www.taxtmi.com/caselaws?id=787240 Petitioner seeking to challenge a GST demand where supplier is under liquidation is permitted to pursue the statutory appellate remedy; the Appellate Authority is directed to admit the appeal subject to the prescribed pre-deposit and to take into account any favourable orders arising from concurrent insolvency proceedings and grievance forum outcomes at final disposal. The court emphasised that input tax credit disputes based on supplier invoices do not bar filing an appeal when related insolvency or complaint proceedings are pending, but enforcement of appellate remedy is conditioned on compliance with the pre-deposit requirement within the stipulated period. en-us Tue, 17 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787240 Petitioner seeking to challenge a GST demand where supplier is under liquidation is permitted to pursue the statutory appellate remedy; the Appellate Authority is directed to admit the appeal subject to the prescribed pre-deposit and to take into account any favourable orders arising from concurrent insolvency proceedings and grievance forum outcomes at final disposal. The court emphasised that input tax credit disputes based on supplier invoices do not bar filing an appeal when related insolvency or complaint proceedings are pending, but enforcement of appellate remedy is conditioned on compliance with the pre-deposit requirement within the stipulated period. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787240