9911796707
TMI Blog2024 (12) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal.' This writ petition is disposed of with a direction that the petitioner/appellant shall deposit 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.09.2021 by respondent No.2 Assistant Commissioner imposing tax, interest and penalty for the assessment period from 01.04.2019 to 31.03.2020. Against that order, statutory first appeal as provided under Section 107 (1) of the Act of 2017 has been filed before the First Appellate Authority i.e. Joint Commissioner (Appeal) State Tax, Bilaspur. The First Appellate Authority vide its order dated 17.10.2022 partly allowed the appeal of the petitioner and after reducing the amount of Rs. 2,24,324/-, the remaining part of the demand was affirmed. 4. As per the scheme of the Act of 2017, second appeal is provided before the Goods and Service Tax Appellate Tribunal as provided under Section 112 of the Act of 2017. It is stated at the Bar that thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit that in light of the facts and circumstances and judgments of the Hon ble Patna and Bombay High Courts, this petition may be disposed of permitting the petitioner to file an appeal and as and when the president or the state president as the case may be enters office of the appellate tribunal constituted under Section 109 of the Act of 2017, their appeal would be heard. This preposition has not been disputed by the other party. 8. The Hon ble Patna High Court in case of M/s Cohesive Infrastructure Developers Pvt. Ltd. disposed of the identical cases giving the following directions:- (i) Subject to deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, if not already deposited, in addition to the amount deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 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 then, if there is any attachment of the bank account of the petitioner pursuant to the demand, the same shall be released. 9. In the light of the above, this writ petition is disposed of with a direction that the petitioner/appellant shall deposit 20% amount claimed in demand notice and shall file the appeal before the appellate tribunal within 30 days from today and as soon as the president or state president enters office of the Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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