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TMI Blog2024 (8) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ihar Goods and Services Tax Act - HELD THAT:- 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. Under the circumstances, the petitioner is also prevented from availing the benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Mr. Mohit Agarwal, Advocate For the Respondent : Dr. K. N. Singh, Additional Solicitor General JUDGMENT The instant 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 Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 after its constitution under Section 109 of the B.G.S.T Act, enters office. 6. This Court is, therefore, inclined to di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 to present/file his appeal under Section 112 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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