Stay Granted in GST Case Due to Non-Constitution of Appellate Tribunal

BWN Alloys Private Limited Vs State of West Bengal & Ors (Calcutta High Court) In the case of BWN Alloys Private Limited vs State of West Bengal & Ors, the Calcutta High Court addressed a challenge against an appellate order dated June 14, 2023. The petitioner referred to Circular No. 224/18/2024-GST issued on July 11, 2024, which restricts recovery proceedings in cases where the first appeal has been disposed of, but the GST Appellate Tribunal is not yet operational. The circular provides that taxpayers intending to file an appeal before the Tribunal may deposit the required pre-depos...