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2024 (5) TMI 355 - PATNA HIGH COURTMaintainability of petition - non-constitution of the Tribunal - petitioner is deprived of his statutory remedy under sub-section (8) and sub-section (9) of Section 112 of the BGST Act - 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. 9/2019-State Tax, S.O. 399, dated 11-12-2019 for removal of difficulties, in exercise of powers under Section 172 of the BGST Act, which provides that period of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the date on which the President, or the State President, as the case may be, of the Tribunal after its constitution under Section 109 of the BGST Act, enters office. Petition is disposed off subject to deposit of a sum equal to 20 per cent of 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 BGST Act, the petitioner must be extended the statutory benefit of stay under sub-section (9) of Section 112 of the BGST Act. The petitioner cannot be deprived of the benefit, due to non-constitution of the Tribunal by the respondents themselves.
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