The petitioner is deprived of the statutory remedy of appeal against the impugned order due to the...

The petitioner is deprived of the statutory remedy of appeal against the impugned order due to the non-constitution of the Tribunal u/s 112(8) and (9) of the B.G.S.T. Act. Consequently, the petitioner cannot avail the benefit of stay on recovery of the balance tax amount upon deposit as contemplated u/s 112(8) and (9). The State authorities acknowledged the non-constitution of the Tribunal and issued a notification u/s 172, providing that the limitation period for filing an appeal before the Tribunal u/s 112 shall commence after the President's appointment. The petition is disposed of subject to depositing 20% of the remaining disputed tax amount, in addition to the earlier deposit u/s 107(6), entitling the petitioner to the statutory stay benefit u/s 112(9), as the non-constitution of the Tribunal cannot deprive the petitioner of this right. .....

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