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TMI Blog2024 (1) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - PATNA HIGH COURT - HC - Dated:- 25-1-2024 - Civil Writ Jurisdiction Case No. 4643 of 2023 - - - GST - Maintainability of petition - availability of statutory remedy of appeal against the impugned order before the Appellate Tribunal - non-constitution of the Tribunal - HELD THAT:- The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Petition disposed off. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr.Amit Pandey, Advocate For the UOI: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST CX For the State: Mr. Vivek Prasad, GP-7 ORAL JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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 of difficulties, in exercise of powers under Section 172 of the B.G.S.T Act, which provides that period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 then, if there is any attachment of the bank account of the petitioner pursuant to the demand, the same shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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