Telangana HC Grants Interim Protection Till GST Tribunal Becomes Functional

Shuchi Smita Goel Vs Additional Commissioner of Central Tax (Telangana High Court) The Telangana High Court once again addressed the practical difficulties faced by taxpayers due to the non-functioning of the GST Appellate Tribunal. In this case, the Court protected the petitioner from coercive recovery proceedings, subject to payment of 10% of the disputed tax liability, and permitted the petitioner to approach the Tribunal after its constitution. Introduction One of the major challenges under the GST regime has been the delayed constitution of the GST Appellate Tribunal (GSTAT). As a result,...