https://www.taxtmi.com/article/detailed?id=16883 Coercive recovery under GST cannot defeat the statutory right of appeal before the GST Appellate Tribunal while the prescribed limitation period remains open. Section 112 of the CGST Act, read with the applicable Government Notification extending the filing period, preserves time to prefer an appeal, and recovery action taken before expiry of that period risks rendering the appellate remedy illusory. The appellate framework also contemplates a structured balance through the pre-deposit mechanism. en-us Fri, 10 Jul 2026 07:42:34 +0530 Fri, 10 Jul 2026 07:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16883 Coercive recovery under GST cannot defeat the statutory right of appeal before the GST Appellate Tribunal while the prescribed limitation period remains open. Section 112 of the CGST Act, read with the applicable Government Notification extending the filing period, preserves time to prefer an appeal, and recovery action taken before expiry of that period risks rendering the appellate remedy illusory. The appellate framework also contemplates a structured balance through the pre-deposit mechanism. Articles Goods and Services Tax - GST Fri, 10 Jul 2026 07:42:34 +0530 https://www.taxtmi.com/article/detailed?id=16883