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GST - Highlights / Catch Notes

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Maintainability of petition - availability of alternative remedy ...


High Court Stays Recovery Actions Pending Tribunal Constitution Due to Alternative Remedy Challenge.

August 3, 2023

Case Laws     GST     HC

Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. - HC

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