9911796707
TMI Blog2023 (3) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, AC to ASG ORDER The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- "i. That this Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate Writ/ order/ direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside the impugned order-in-appeal dated 02.05.2022 issued vide memo number 265/Patna and the revised summary of demand issued in form GST APL - 04 dated 04.05.2022 (Annexure - 1 Series); Impugned order-in-original dated 19.06.2019 and the summary of order issued in form GST DRC - 07 dated 19.06.2019 (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 07.09.2022 (Annexure - 3), and stay the same thereof till the pendency of the present petition; v. For ad-interim reliefs in terms of prayer (a), (b), (c) & (d) above; vi. For costs of this Petition; vii. For such and other reliefs as the nature and circumstances of the case may required." The petitioner is desirous of availing 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"). However, 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. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 been taken in this regard will thus be deemed to be stayed. The statutory relief of stay on deposit of the statutory amount, in the opinion of this Court, cannot be open ended. For balancing the equities, therefore, the Court is of the opinion that since order is being passed due to non-constitution of the Tribunal by the respondent-Authorities, the petitioner would be required to present/file 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y steps that may have been taken in this regard will thus be deemed to be stayed. (ii) The statutory relief of stay on deposit of the statutory amount, in the opinion of this Court, cannot be open ended. For balancing the equities, therefore, the Court is of the opinion that since order is being passed due to non-constitution of the Tribunal by the respondent-Authorities, the petitioner would be required to present/file 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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