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 fi
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