Delhi HC Stays GST Recovery Due to Non-Functional GSTAT on Pre-Deposit

Welcut Industries Vs Commissioner (Delhi High Court) The Delhi High Court, in the case of Welcut Industries Vs Commissioner, addressed a challenge to an Order-in-Appeal dated May 23, 2025, which raised a total demand of Rs. 27,000 against the Petitioner. This impugned order is appealable before the Goods and Services Tax Appellate Tribunal (GSTAT). However, the court noted that while the GSTAT has been constituted, it is not yet functioning. Given the absence of an operational Appellate Tribunal, the Petitioner is currently unable to exercise their statutory right to appeal under Section 112 o...