9911796707
TMI Blog2024 (11) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... order - 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 upon deposit of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. The petitioner cannot be deprived of the benefit, due to non constitution of the Tribunal by the respondents themselves. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE HARISH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 upon deposit of the amounts as contemplated under Sub-section (8) of Section 112. 5. The respondent State authorities 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112 of the B.G.S.T. Act. The 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 St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal with in the period which may be specified upon constitution of the Tribunal, the respondent- Authorities would be at liberty to proceed 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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