Taxpayer cannot be deprived of benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery Proceedings [Read Order]
The stay is not indefinite. The petitioner must file an appeal under Section 112 of the B.G.S.T. Act once the Tribunal is constituted and functional
By Navasree A.M - On July 18, 2024 4:19 pm - 2 mins read
The Patna High Court observed that the taxpayer cannot be deprived of benefit due to Non-Constitution of GST Appellate Tribunal. The court stayed the recovery proceedings. The bench of Chief Justice K. Vinod Chandran and Justice Partha Sarthy, in its conditions stated that “The petitioner cannot be deprived of the benefit, due to non- constitution…
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