9911796707
TMI Blog2024 (12) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT - HC - Dated:- 24-10-2024 - Civil Writ Jurisdiction Case No. 16303 of 2024 - - - GST - Amendment made to Section 112 of the Central Goods and Services Tax Act, 2017 substituting twenty per cent pre deposit to ten per cent for maintaining an appeal before the Goods and Services Tax Tribunal - non-constitution of Tribunal - HELD THAT:- As of now pre-deposit has been reduced to ten per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. Petition disposed off. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Madan Kumar, Advocate Mr. Brisketu Saran Pandey, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. It is an admitted position that the GST Tribunals have not been constituted as yet and there is no possibility of an appeal being filed prior to 01.11.2024. In such circumstance, we direct that the assessee on payment of ten per cent of the tax amounts in dispute shall be entitled to stay of recovery till the Tribunal is constituted and an appeal is filed within such term as provided therein. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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