Patna HC Stays GST Recovery Against SBI Life: GSTAT Non-constitution

SBI Life Insurance Company Ltd. Vs Union of India (Patna High Court) Introduction: The recent case of SBI Life Insurance Company Ltd. vs Union of India through the Ministry of Finance, heard in the Patna High Court, highlights the complexities surrounding GST recovery proceedings. The petitioner sought relief against the recovery of tax amounts due to the non-constitution of the Appellate Tribunal, hindering their statutory remedy under the Bihar Goods and Services Tax Act. Detailed Analysis: The crux of the matter revolves around the petitioner’s inability to avail their statutory reme...