9911796707
TMI Blog2024 (4) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... tant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before 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"). 3. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 dispose of the instant writ petition in the following terms:- (i) Subject to deposit of a sum equal to 20 percen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate submits that there are two assessment orders produced from which two appeals are filed. The learned counsel for the petitioner points out that what has been challenged in the writ petition is only Annexure-1 order on which an appeal was filed, which was disposed of by Annexure-3 order. Hence, the payment of 20% over and above the 10% made at the time of first appeal shall be ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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