Non-Constitution of GSTAT: Karnataka HC directs to Refund Amount Encashed by Authorities

The Karnataka High Court ordered the refund of an amount encashed by authorities due to the non-constitution of the GST Appellate Tribunal (GSTAT). The petitioner challenged the encashment, arguing that the GSTAT's absence impeded their right to appeal. The court emphasized that the non-constitution of the GSTAT cannot justify denying a taxpayer's right to appeal, and thus directed the authorities to refund the amount collected. This decision underscores the importance of the GSTAT in ensuring taxpayers' rights to due process and appeals.