Taxpayer cannot be deprived of benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays

The Patna High Court stayed GST recovery proceedings, ruling that taxpayers cannot lose benefits due to the non-constitution of the GST Appellate Tribunal. The interim relief came in response to a writ petition challenging the legality of recovery actions without a functioning tribunal. The court emphasized protecting taxpayers' rights amidst administrative delays. This decision underscores the importance of tribunal constitutionality in safeguarding taxpayer interests under GST law.