Second Appeal challenging order u/s 74 of CGST Act fails due to Non-Constitution of GSTAT: Kerala HC

The Kerala High Court has stayed the recovery proceedings in a case where a second appeal challenging an order under Section 74 of the CGST Act was not constituted before the Goods and Services Tax Appellate Tribunal (GSTAT). The court found that the GSTAT had not been constituted, thereby preventing the appeal from being heard. Consequently, the court stayed the recovery proceedings until the proper appellate process was followed. This ruling highlights the importance of ensuring that statutory bodies, such as the GSTAT, are constituted in a timely manner to uphold the right of individuals to challenge tax orders and ensure fair proceedings.