2024 (12) TMI 875

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.... Gulati, Sr. Adv. Ms. Hemlata Rawat, AOR Mr. Kashish Gupta, Adv. Mr. Aman Bhasin, Adv. Mr. Praveen Verma, Adv. Mr. Mohith Shivakumar, Adv. Mr. Dushyant Sharma, Adv. Mr. Abhinav Mathur, Adv. Mr. Rahul Bhatt, Adv. Ms. Tanuja Rawat, Adv. For the Respondent(s):  Mr. Rupesh Kumar, Sr. Adv. Mr. Gurmeet Singh Makker, AOR Mr. Udai Khanna, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Aditya Dixit, Adv. ....

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....or the department assisted us by submitting that it is true that the Goods and Services Tax Appellate Tribunal is not functional but if the assessee wants to file an appeal, he can file it with a pre-deposit of 10% of the tax liability demanded by the authority. 6. We would like to first know at the earliest why the Goods and Services Tax Appellate Tribunal has not been made functional till thi....