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TMI Blog2023 (3) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. Under the circumstances, 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 of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. The instant writ petition disposed off subject to conditions imposed. - Honourable The Acting Chief Justice And Honourable Mr. Justice Madhuresh Prasad For the Petitioner : Mr. Gautam Kumar Kejriwal, Advocate, Mr. Atal Bihari Pandey, Advocate, Mr. Alok Kumar Jha, Advocate, Mr. Mukund Kumar, Advocate For the State : Mr. Vivek Prasad, GP-7 For the Union of India : Dr. K.N. Singh, ASG, Mr. Anshuman Singh, CGC And Mr. Prabhat Kumar Singh, AC to ASG ORDER The instant writ petition has been filed under Article 226 of the Constitution o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly availed transitional credit of tax deducted under Section 41 of the BVAT Act; iv. That this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 2, 3 4 by himself, his subordinates, servants and agents, pending disposal of the present petition, not to initiate any coercive action or recovery of transitional credit, interest and penalty based on impugned order-in-appeal dated 04.05.2022 (Annexure 1); Impugned order-in-original dated 19.06.2019 (Annexure 2) and impugned recovery notice dated 07.09.2022 (Annexure 3), and stay the same thereof till the pendency of the present peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy deposited 20 percent of the remaining amount of tax in dispute. This Court is, therefore, inclined to dispose of the instant writ petition also in the following terms:- (i) Subject to verification of the fact of deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, or deposit of the same, if not already deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, 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 non- constitution 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
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