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TMI Blog2023 (8) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... tay of recovery of balance amount of tax - 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. This Court in the case of ANGEL ENGICON PRIVATE LIMITED VERSUS STATE OF BIHAR, ASSISTANT COMMISSIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar 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, Mr. Prabhat Kumar Singh, AC to ASG ORDER The instant writ petition has been filed under 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 435/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, 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 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 Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities, 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 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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