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TMI Blog2024 (6) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... ts own merits. The statutory stay as provided under Section 112 (9) of Act of 2017 would remain in operation till the decision of such appeal. If the appeal is not filed within the prescribed period of limitation, the state would be at liberty to proceed against the petitioner for recovery of remaining taxes, interest and penalty if any. Petition disposed off. - HON'BLE SHRI JUSTICE SACHIN SINGH RAJPUT For the Petitioner : Mr. Shalvik Tiwari, Learned Counsel. For the State/Respondent : Mr. Ajay Kumrani, Learned PL. ORDER PER The matter is listed on default. Petitioner is permitted to cure the default during the course of the day. With the consent heard finally. 2. This writ petition has been filed challenging the order passed by Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, the president or the members have not yet been appointed and therefore, this writ petition seeking the relief as stated above has been filed. 6. Learned counsel for the petitioner submits that he has not deposited the statutory amount which is required before filing the appeal. 7. Learned counsel for the parties submit that the similar issues had arisen before the various Hon ble High Courts which have been disposed of with certain directions to file an appeal as and when the appointment of president takes place. He relied upon the judgment of Hon ble Patna High Court passed in Civil Writ Jurisdiction Case No. 15438 of 2023, M/s Cohesive Infrastructure Developers Pvt. Ltd. Vs. The Central Board of Indirect Taxes and others and order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner cannot be deprived of the benefit, due to non-constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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