9911796707
TMI Blog2023 (3) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... x, 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. - Civil Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner with respect to the financial year 2017- 2018 being in teeth of the subsequent audit report dated 03.10.2022 issued vide letter number 170 dated 19.11.2022 by the Additional Commissioner of State Taxes (Audit), Tirhut Division, Muzaffarpur; c) For further restraining the respondents from resorting to any mode of coercive recovery of the amount of tax, interest and penalty from the petitioner and its assets in terms of the impugned orders passed by the respondent number 2 and 3 which are contrary to the audit report given by the superior authority of the same GST Department; d) For further holding and a declaration that the respondents have no jurisdiction to make fanciful addition to the gross turnover admitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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