Legal Challenge Halts GST Demand as Appellate Tribunal Remains Unformed, Ensuring Statutory Appeal Rights Under Section 112

Legal Challenge Halts GST Demand as Appellate Tribunal Remains Unformed, Ensuring Statutory Appeal Rights Under Section 112Case-LawsGSTHC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112

Legal Challenge Halts GST Demand as Appellate Tribunal Remains Unformed, Ensuring Statutory Appeal Rights Under Section 112
Case-Laws
GST
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
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