9911796707
TMI Blog2023 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 30-10-2023 X X X X Extracts X X X X X X X X Extracts X X X X ..... ties 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n taken in this regard will thus be deemed to be stayed. It is not in dispute that similar relief has been granted by this Court in the case of SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 of 2022. (ii) The statutory relief of stay, on deposit of the statutory amount, however in the opinion of this Court, cannot be open ended. For balancing the equities, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceed further in the matter, in accordance with law. (iv) If the above order is complied with and a sum equivalent to 20 per cent of the remaining amount of the tax in dispute is paid then, if there is any attachment of the bank account of the petitioner pursuant to the demand, the same shall be released. 7. With the above liberty, observation and directions, the writ petition stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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