9911796707
TMI Blog2023 (3) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of preferring an appeal under Section 112 of the B.G.S.T. Act, 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. It is thus apparent that petitioner's statutory right to prefer an appeal survives. Considering the facts and circumstances above, including the admitted position regarding non-constitution of the Tribunal under Section 109 of the B.G.S.T. Act, this Court is of the opinion that keeping the writ petition pending would serve no useful purpose - If the petitioner makes a deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, in addition to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of State Tax (Appeal), Patna West, Patna, whereby his appeal against the order of assessment has been rejected. The petitioner has statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as Tribunal ) under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as B.G.S.T. Act ). Sub-Section 8 of Section 112 reads as follows:- (8) No appeal shall be filed under Sub Section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty percent of the remaining amount of tax in dispute, in addition to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be the later of the following dates:- (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office; Evidently, thus, the notification dated 11.12.2019 provides that the period of limitation, for the purpose of preferring an appeal under Section 112 of the B.G.S.T. Act, 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. It is thus apparent that petitioner's statutory right to prefer an appeal survives. It is also the submission of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le his appeal under Section 112 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent Authorities would be at liberty to proceed further in the matter, in accordance with law. With the above liberty, observation and directions, the writ application stands dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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