9911796707
TMI Blog2023 (6) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance, Government of India, Central Secretariat, North Block, New Delhi - GST - 2023 (6) TMI 182 - PATNA HIGH COURT - 2023 (74) G. S. T. L. 147 (Pat.) - PATNA HIGH COURT - HC - Dated:- 24-4-2023 - Civil Writ Jurisdiction Case No. 5392 of 2023 - - - GST - Maintainability of petition - availability of statutory remedy of appeal - non-constitution of the Tribunal - Section 112 of the Bihar Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. The petitioner cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents themselves. Petition disposed off. - HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. The petitioner 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. It is not in dispute that similar relief has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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