9911796707
TMI Blog2023 (3) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... on-constitution of the Tribunal - petitioner 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. 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 Presi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 226 of the Constitution of India seeking following reliefs: - "a) For issuance of writ in the writ of certiorari for quashing of the order dated 18.07.2022 passed and issued vide memo number 436/Patna by the respondent number 3 whereby the appeal preferred by the petitioner against the order dated 14.02.2020 has been rejected and a modified order has been passed along with a summary of demand issued in form GST APL-04; b) For issuance of a writ in the nature of certiorari for quashing of the order dated 14.02.2020 and the summary of order issued in form GST DRC-07 dated 19.02.2020 passed by the respondent number 4 in exercise of powers under section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 start only after the date on which the President, or the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 disposed of." There is an additional fact in the instant case, as asserted by the petitioner, that in terms of the liberty granted under earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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