GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery

The Patna High Court stayed the recovery of GST dues from a payer, stating that the taxpayer cannot be deprived of benefits due to the non-constitution of the GST Appellate Tribunal. The court highlighted that in the absence of a functional tribunal, taxpayers should not be penalized for delays in appealing decisions. This decision protects the rights of taxpayers in situations where legal institutions are not fully operational, ensuring they are not unfairly burdened by the system’s shortcomings.