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TMI Blog2023 (4) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... rived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act) - 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. Reliance placed in the case of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate Mr. Anand Kumar, Advocate Mr. Rahul Kumar, Advocate For the State : Mr. Vikash Kumar, SC-11 For the U.O.I. : Mr. Dr. K.N. Singh, Sr. Advocate (ASG) with Mr. Anshuman Singh, Sr. SC, CGST CX ORAL ORDER (PER: HONOURABLE MR. JUSTICE MADHURESH PRASAD) 2 23-03-2023 The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- a) For quashing the appellate order dated 07.03.2023 passed in Appeal Case No. AD100922007141W by the Respondent Additional Commissioner State Tax (Appeal) Central Division, Patna whereby, the appeal preferred against order dated 22.06.2022 passed under Section 73 (9) read with Section 50 of the BGST Act, 2017 by the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Assessment Order the Respondent concerned has imposed penalty under Section 50(3) of the BGST Act, 2017 which is beyond the scope of Shoe-Cause Notice and hence liable to be quashed; e) For directing the Respondent to not initiate recovery proceeding against the Petitioner with respect to the impugned demand notice issued in Form DRC-07 dated 22.06.2022 until constitution of the GST Appellate Tribunal in terms of Section 112 of the BGST Act, 2017 read with Rule 110 of the BGST Rules, 2017 as the Petitioner is ready to deposit the pre-deposit amount in terms of Section 112 (8) of the BGST Act, 2017; f) For holding that the remaining part of the premium amount (other than prescribed part of the premium in terms of Rule 32(4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rring 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 deposited earlier under Sub-Section (6) of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, as is apparent from the records, in the instant case, is passing of order by the Appellate Authority on 07.03.2023. Thus, it is submitted by Mr. S. D. Sanjay, learned Senior Counsel that the petitioner has three (3) months time under Section 112 (1) of the BGST Act for preferring an Appeal to the Appellate Tribunal. Even the statutory period of limitation, has not yet lapsed. He, thus, submits that at least for three(3) months, the Authorities are not in a position to take any coercive action against the petitioner for recovering the remaining amount of tax in dispute. Considering the said additional fact, in the instant case, this Court is of the opinion, that equities are required to be balanced. In the instant case, non-constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal 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 appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent- Authorities would be at liberty to proceed further in the matter, in accordance with law. With the above liberty, observation and directions, the writ application stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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