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TMI Blog2024 (1) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Additional Solicitor General, Mr. Anshuman Singh, Sr. SC, CGST & CX, Mr. Vikash Kumar, S.C. 11 JUDGMENT The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially has to avail statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wers 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. 6. This Court is, therefore, inclined to disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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, therefore, the Court is of the opinion that since order is being passed due to nonconstitution of the Tribunal by the respondent- Authorities, the petitioner would be required to present/file his appeal under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment of the bank account of the petitioner pursuant to the demand, the same shall be released. (v) Learned counsel for the petitioner also submits that more than 20 per cent of the demand is paid. If the petitioner has paid 20 per cent of the demand over and above 10 per cent paid at the first appellate stage, then there shall be stay of the recovery till the Tribunal is constituted and if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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