GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]
The Court further directed that once the Tribunal is constituted, the petitioner must file an appeal under Section 112 within the prescribed time
By Navasree A.M - On October 5, 2024 10:54 am - 2 mins read
The Patna High Court stayed the Goods and Services Tax ( GST ) recovery proceedings, ruling that taxpayers cannot be deprived of their legal rights due to the non-constitution of the GST Appellate Tribunal ( GSTAT ). The petitioner, M/s GTL Infrastructure Limited filed a writ petition seeking to file an appeal against tax orders…
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