GST Dept Forcefully Recovers entire Demand During extended Appeal period: Patna HC restores dismissed Appeal

The Patna High Court restored a dismissed appeal where the GST department forcefully recovered the entire demand during the extended appeal period. The court emphasized the need for fair procedures and proper consideration of appeals, highlighting that recovery actions should not undermine the appeal process. This decision underscores the importance of procedural fairness and the right to a fair hearing in tax disputes.