GSTAT not functional: Rajasthan HC grants stay on GST demand subject to payment of 20% tax

Dharendra Kumar Salgiya Vs Union Of India (Rajasthan High Court) The petitioner has challenged the assessment order before the first appellate authority by filing an appeal but the same has been dismissed. The petitioner is unable to file further appeal as the second appellate authority that is, the tribunal is not functional anywhere in the country. In a similar matter on this ground alone, after hearing the parties, a writ petition being D.B. Civil Writ Petition No.14927/2022 was entertained by this Court at Jaipur Bench. The submission of learned counsel for the petitioner is that while fil...