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TMI Blog2023 (3) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2021. HELD THAT:- Due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act - The petitioner is also prevented from availing the 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. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of certiorari for quashing of the exparte appellate order dated 14.01.2023 issued by the respondent no.2 in Appeal Case Number (ARN) AD1003220015416 including GST APL-04 whereby the appeal preferred by the petitioner against the order dated 13.01.2021 passed by the respondent no.3 under Section 74 of the Bihar Goods And Services Tax Act 2017 (hereinafter referred to as the Bihar Act 2017 for short) and the summary of order issued in form GST DRC-07 dated 13.01.2021 has been rejected. b) For issuance of a writ in the nature of certiorari for quashing of the ex parte order dated 13.01.2021 passed and summary of the order in form GST DRC - 07 dated 13.01.2021 issued by the respondent no. 3 whereby liability of tax, penalty and interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. Considering the facts and circumstances noted above, this Court in the case of Angel Engicon Private Limited vs. the State of Bihar Anr. passed in C.W.J.C No. 1920 of 2023 has disposed of the writ petition with certain observations and directions, allowing certain liberty to the petitioner, which reads as follows: If the petitioner makes a deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, in addition to the amount deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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