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2023 (3) TMI 996 - 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 under Article 226 seeking reliefs related to quashing of orders and demands under GST Acts. 2. Non-constitution of the Tribunal affecting the petitioner's statutory remedy and benefit of stay of recovery. 3. Acknowledgment by respondent State authorities of non-constitution of Tribunal and issuance of notification. 4. Previous judgment in Angel Engicon Private Limited case providing observations and directions regarding the benefit of stay and appeal filing requirements. Issue 1 - Writ Petition under Article 226: The petitioner filed a writ petition under Article 226 seeking various reliefs, including quashing orders dated 15.12.2022 and 04.12.2021, rejecting appeals under the Central Goods and Services Tax Act and Bihar Goods and Services Tax Act. The petition also sought to restrain coercive recovery and challenge the jurisdiction of the respondents to determine liability based on enhanced turnover without valid basis. Additionally, the petition raised concerns about GST liability on freight charges and input tax credit entitlement. Issue 2 - Non-constitution of Tribunal: Due to the non-constitution of the Tribunal, the petitioner was deprived of the statutory remedy under Section 112 of the Bihar Goods and Services Tax Act. This prevented the petitioner from availing the benefit of stay of recovery of tax amounts. The respondent State authorities acknowledged this issue and issued a notification to address the difficulties arising from the non-constitution of the Tribunal. Issue 3 - Acknowledgment by Respondent State Authorities: The respondent State authorities recognized the non-constitution of the Tribunal and issued a notification to clarify the period of limitation for appealing before the Tribunal. The notification stipulated that the limitation period would commence after the Tribunal's constitution, emphasizing the importance of the Tribunal's formation for the appeal process. Issue 4 - Previous Judgment in Angel Engicon Private Limited Case: In a previous judgment involving Angel Engicon Private Limited, certain observations and directions were provided. The judgment allowed the petitioner to deposit a specific sum to avail the benefit of stay under Section 112 of the Bihar Goods and Services Tax Act. It emphasized the need for the petitioner to file an appeal once the Tribunal is constituted, failing which the authorities could proceed further in accordance with the law. In conclusion, the High Court disposed of the instant writ petition in line with the previous judgment, granting the petitioner similar liberty and directions as provided in the Angel Engicon Private Limited case. The judgment highlighted the significance of the Tribunal's constitution for the petitioner's statutory remedies and emphasized the importance of complying with the appeal filing requirements once the Tribunal becomes functional.
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