https://www.taxtmi.com/article/detailed?id=16823 Statutory appeal remedy under the GST framework must remain effective where the period for filing an appeal has not yet expired. Coercive recovery proceedings should not be initiated during the subsistence of the prescribed appellate limitation, because doing so would make the appellate remedy illusory and defeat the legislative scheme. Where an assessee has a right to file an appeal before the GST Appellate Tribunal within the notified period, recovery is not to be resorted to merely because the underlying order has been passed. en-us Fri, 03 Jul 2026 08:50:56 +0530 Fri, 03 Jul 2026 08:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16823 Statutory appeal remedy under the GST framework must remain effective where the period for filing an appeal has not yet expired. Coercive recovery proceedings should not be initiated during the subsistence of the prescribed appellate limitation, because doing so would make the appellate remedy illusory and defeat the legislative scheme. Where an assessee has a right to file an appeal before the GST Appellate Tribunal within the notified period, recovery is not to be resorted to merely because the underlying order has been passed. Articles Goods and Services Tax - GST Fri, 03 Jul 2026 08:50:56 +0530 https://www.taxtmi.com/article/detailed?id=16823