TMI Blog2023 (5) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapra, Saran, Amaanco Bitumen and Emulsion Pvt. Ltd. - 2023 (5) TMI 924 - PATNA HIGH COURT - TMI - Maintainability of petition - availability of alternative remedy of appeal - 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Civil Writ Jurisdiction Case No. 5316 of 2023 - - - Dated:- 24-4-2023 - HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE MADHURESH PRASAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also prevented from availing the 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. 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. 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of stay under Sub-Section (9) 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 SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner chooses not to avail the remedy of 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. With the above liberty, observation and directions, the writ petition stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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