Gujarat high court stayed the recovery proceedings for non functioning of Tribunal (Pdf Attach)

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Cases Covered:

RAJKALP MUDRANALYA PRIVATE LIMITED Vs SUPERINTENDENT

Facts of the cases:

The challenge in this petition is to the order passed by the Appellate Authority under the CGST. Since, no Tribunal is constituted, the challenge is Challenge in this petition is to the order passed by the Appellate Authority under the CGST. Since, no Tribunal is constituted, the challenge.

Observation & Judgement of the Court:

On one hand, though the Tribunal is constituted, it is still not functioning and the Competent Authorities think it fit to issue orders of recovery asking the assessees for information whether an appeal has been filed at all. This apparently is a contradistinction between the authorities in question.
The order dated 04.10.2023 initiating steps of recovery is hereby stayed till the next date of hearing.
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Comment:

The recovery proceedings are stayed by the honorable Gujarat High Court in absence of GST Appellate Tribunals

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