9911796707
TMI Blog2023 (3) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... the amounts as contemplated under Sub-section (8) of Section 112 could not be availed - cancellation of GST registration of petitioner - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash the two orders dated 31.1.23 passed by the Respondent no 2 in Appeals no. AD100922007106Q AD100922007087I preferred by the Petitioner by which the two orders dated 02.09.22 u/s 76(3) of Bihar GST Act, 2017 for period Jan 2022- March 2022 and April 2022- June 2022 respectively has been confirmed and Petitioner Appeal stood rejected. e. To quash the letter dated 2.2.2023 contained in Process no 168 by which Petitioner has been directed to deposit a total tax liability including 18% interest along with 100% penalty totaling to Rs. 84,59,742.00 with regard to the tax liability of both the aforesaid periods failing which to recover the said amount through section 79 of Bihar GST Act, 2017. f. To pass such other order/orders/dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gel 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 deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, then the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act, for he cannot be deprived of the benefit, due to nonconstitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
