9911796707
TMI Blog2023 (3) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing reliefs:- "a) For issuance of writ in the nature of certiorari for quashing of the order dated 06.04.2002 issued vide memo number 123 Purnea by the respondent number 2 whereby the appeal preferred by the petitioner under section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the central act 2017 for short) and Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected; b) For issuance of writ or order in the nature of certiorari for quashing of the order dated 10.02.2022 passed by the respondent number 3 under section 73 of the central act 2017 and Bihar act 2017 and also for quashing of the summary of order issued in form GST DRC-07 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Bihar act 2017 in favour of the supplier against tax invoices and physical receipt of goods even if the supplier has defaulted in payment of such tax to the government; g) For further holding and a declaration that it is the statutory responsibility of the respondent number 3 or the competent and jurisdictional authority having jurisdiction over the supplier of the petitioner to proceed against him for his failure to pay tax collected from the petitioner in terms of section 42 and 76 of the central act 2017 and Bihar act 2017; h) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case." The petitioner is desirous of availing statutory remedy of appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liberty to the petitioner, which reads as follows: "If the petitioner makes a deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, then the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act, for he cannot be deprived of the benefit, due to nonconstitution 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. The statutory relief of stay on deposit of the statutory amount, in the opinion of this Court, cannot be open ended. For balanci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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