9911796707
TMI Blog2024 (12) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2024 - Civil Writ Jurisdiction Case No. 12169 of 2024 - - - GST - Maintainability of petition - availability of alternative remedy - 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 a notification bearing Order No. 09/2019-State Tax, S. O. 399, dated 11.12.2019 for removal of difficul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal 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 K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For the Petitioner : Mr. Uday Prasad Singh, Advocate. For the Respondent : Dr. K.N. Singh, ASG Mr. Anshuman Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act 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 remova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 112 of the B.G.S.T. Act. The petitioner 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the 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. 7. The learned Counsel for the petitioner submits that the entire tax demand has been satisfied, which shall be verified by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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