9911796707
TMI Blog2023 (9) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... Bihar Goods and Services Tax Act (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. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner of State Tax jurisdiction, East Circle, Muzaffarpur, Bihar, whereby and where under respondent no. 3 has imposed tax amount of Rs. 4,36,388/- under CGST and SGST (along with interest and penalty) i.e a total amount of Rs. 8,72,776/- under section 74(9) of BGST Act read with Rule 142(5) of BGST Rules, 2017 and the said proceeding has been initiated by the respondent authorities on the ground that a deduction of TDS in the name of petitioner were reflecting in GSTR-7 of Tax Deductor of petitioner and the said amount has not been disclosed by the petitioner in their return and petitioner had suppressed the Turn Over while filing the return in the Form of GSTR-3B and a direction was issued to raised demand in the Form of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 is, therefore, inclined to dispose of the instant writ petition in the following terms:- (i) Subject to deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, if not already deposited, in addition to the amount deposited 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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