TMI Blog2023 (5) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... e to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. Under the circumstances, the petitioner is 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. 399, dated 11.12.2019 for removal of difficulties, in exercise of powers under Section 172 of the B.G.S.T Act which provides that period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods 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) and also for quashing of the summary of order issued in form GST DRC-07 dated 07.02.2021 in pursuance of such order; b) For further issuance of a writ in the nature of certiorari for quashing of the appellate order dated 28.01.2023 issued vide memo number 166 by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 07.02.2021 passed by the respondent number 3 has been rejected without any application of mind to the various issues of facts and law raised by the petitioner; c) For further restraining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owledged 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 difficulties, in exercise of powers under Section 172 of the B.G.S.T 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 B.G.S.T Act, enters office. This Court is, therefore, inclined to dispose of the instant writ petition in the following terms:- (i) Subject to deposit of a sum equal to 20 percent of the remaining amount of tax in disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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