https://www.taxtmi.com/caselaws?id=469951 The GST appellate remedy could not be pursued because the Tribunal under Section 109 of the CGST Act was not yet constituted, so the writ petition was disposed of with liberty to approach the Tribunal within three months of it becoming functional. Interim protection was granted on a conditional basis: the petitioner was required to deposit 20% of the assessed tax liability through Form GST DRC-03, and the authorities were restrained from coercive recovery pending disposal of the appeal. en-us Thu, 22 Feb 2024 00:00:00 +0530 Fri, 10 Jul 2026 11:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469951 The GST appellate remedy could not be pursued because the Tribunal under Section 109 of the CGST Act was not yet constituted, so the writ petition was disposed of with liberty to approach the Tribunal within three months of it becoming functional. Interim protection was granted on a conditional basis: the petitioner was required to deposit 20% of the assessed tax liability through Form GST DRC-03, and the authorities were restrained from coercive recovery pending disposal of the appeal. Case-Laws GST Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469951