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GST - Highlights / Catch Notes

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Maintainability of petition - availability of alternative remedy ...

GST

August 3, 2023

Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. - HC

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