https://www.scconline.com/blog/post/2024/01/27/phc-imposes-cost-of-rs-5000-on-gst-assessing-officer-for-imposing-tax-coercively-in-absence-of-appellate-tribunal-legal-news/
‘No tax recovery can be made when GST Tribunal not constituted’; Patna HC imposes cost of Rs 5000 on GST Assessing Officer for ‘coercive’ tax recovery