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2023 (3) TMI 994 - HC - GSTMaintainability of petition - availability of statutory remedy of appeal - non-constitution of the Tribunal - benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section (8) of Section 112 could not be availed - HELD THAT - The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out with a notification bearing Order No. 09/2019-State Tax S.O. 399 dated 11.12.2019 for removal of difficulties in exercise of powers under Section 172 of the B.G.S.T Act which provides that period of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the date on which the President or the State President as the case may be of the Tribunal after its constitution under Section 109 of the B.G.S.T Act enters office. This Court in the case of ANGEL ENGICON PRIVATE LIMITED VERSUS STATE OF BIHAR ASSISTANT COMMISSIONER OF STATE TAX 2023 (3) TMI 879 - PATNA HIGH COURT has disposed of the writ petition with certain observations and directions allowing certain liberty to the petitioner. Writ petition disposed off.
Issues:
1. Writ petition seeking quashing of orders under Central Goods and Services Tax Act, 2017 and Bihar Goods and Services Tax Act, 2017. 2. Non-constitution of the Tribunal depriving the petitioner of statutory remedies. 3. Acknowledgment by respondent State authorities of non-constitution of the Tribunal. 4. Observations and directions in a related case regarding the benefit of stay for the petitioner. 5. Disposal of the instant writ petition with similar liberty granted in a previous case. Analysis: 1. The writ petition was filed under Article 226 of the Constitution of India seeking relief for quashing various orders related to the rejection of appeals under the Central Goods and Services Tax Act, 2017 and Bihar Goods and Services Tax Act, 2017. The petitioner sought writs for quashing orders rejecting appeals, notices of demand, and further relief related to tax recovery and input tax credit. 2. The issue of non-constitution of the Tribunal was highlighted, which deprived the petitioner of statutory remedies under Section 112 of the Bihar Goods and Services Tax Act. This non-constitution prevented the petitioner from availing the benefit of stay of recovery of the balance tax amount, as prescribed under the Act upon depositing the required amounts. 3. The respondent State authorities acknowledged the non-constitution of the Tribunal and issued a notification to address this issue. The notification provided for the starting of the period of limitation for appealing before the Tribunal only after the Tribunal's constitution, as per Section 172 of the B.G.S.T Act. 4. In a related case, certain observations and directions were made by the Court regarding the benefit of stay for the petitioner. The Court emphasized the petitioner's right to stay on depositing a specified amount and the necessity to file an appeal once the Tribunal is constituted to facilitate consideration of the appeal. Failure to file an appeal within the specified period would allow the authorities to proceed further in the matter. 5. The instant writ petition was disposed of in similar terms as the related case, granting the petitioner the same liberty provided in the previous judgment. The petitioner was allowed certain benefits and directions regarding the appeal process, emphasizing the importance of complying with statutory requirements once the Tribunal is functional. This detailed analysis covers the various issues raised in the judgment, including the legal aspects, acknowledgments by authorities, and the disposal of the writ petition with relevant observations and directions for the petitioner.
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