Calcutta HC Stays Recovery of Outstanding GST Dues considering Non Constitution of GSTAT

The Calcutta High Court stayed the recovery of outstanding GST dues, considering the non-constitution of the GST Appellate Tribunal (GSTAT). The court acknowledged the difficulties faced by taxpayers in pursuing appeals against GST orders due to the absence of a functional GSTAT. By staying the recovery, the High Court provided interim relief to taxpayers who are unable to file appeals. This underscores the importance of a functional appellate mechanism for the effective implementation of the GST law.