9911796707
TMI Blog2024 (12) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... the remaining amount of tax in dispute, if not already deposited, in addition 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.' In the light of the submissions made by the learned counsel for the respective parties as well as looking to the judgment passed by the Hon ble Patna High Court in the matter of M/s Cohesive Infrastructure the present writ petition is disposed of with a direction that the petitioner may file an appeal before the appellate tribunal after depositing 20 per cent of the demanded tax amount as required to be deposited as per the provisions of Section 112 (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii. A writ and/or order in the nature of appropriate writ/order do setting aside order no. S.No./SGST/ADC(Appeal)/2024/8370 dated 23.07.2024 the consequent summary of demand issued in GST Appeal No. 12/AD220124016373R/2024/GST (Annexure P-1). iii. A writ and/or an order in the nature of appropriate writ/order do setting aside show cause notice dated 25.01.2023(Annexure P-9) and summary of demand order dated 13.03.2023 (Annexure P-10) and further consequential proceedings, in the interest of justice iv. Cost of the proceedings. v. Any other relief in the discretion of this Hon ble Court. 3. Facts relevant for disposal of this petition is that the learned Assessment Authority disallowed the ITC claimed under VAT Act, vide order dated 27.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable to it under the provision of law. Respondent no. 3 failed to rely upon relevant documents and considered the pendency of litigation on the issue of disallowance of ITC under CG VAT. Rather than ascertaining the veracity of aforesaid relevant facts and the Appellate Authority that is Respondent no. 2 upheld the unlawful SCN and impugned summary demand notice dated 13.03.2023. GST Appellate Authority has dismissed the claim of the petitioner only upon the reasoning that the petitioner failed to produce any favorable order from CG Commercial Tax Tribunal. 5. On the other hand learned counsel for the State submit that in order to file an appeal before the appellate tribunal, 20% tax is required to be deposited as per provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuted and made functional and the President or the State President filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under section 112 of the B.G.S.T. Act before the Patna High Court CWJC No. 15438 of 2023 dt. 30.10.2023 Tribunal within 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 then, if there is any attachmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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