9911796707
TMI Blog2023 (3) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... he nature of certiorari for quashing of the order dated 15.12.2022 and the summary of demand issued in form GST APL - 04 dated 30.12.2022 passed 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 the Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected without any application of mind to the facts and materials on record and the audit report dated 03.10.2022 issued vide letter number 170 dated 19.11.2022 by the Additional Commissioner of State Taxes (Audit), Tirhut Division, Muzaffarpur; b) For further issuance of a writ in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d liable to account for GST on the basis of reverse charge mechanism after passage of several months as the petitioner would be deprived of the input tax credit to which the petitioner could be entitled in case the petitioner would discharge such liability in the financial year 2017-2018; f) 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 the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). However, due to non-constitution of the Tribunal, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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