TMI Blog2023 (9) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... PATNA HIGH COURT - HC - Dated:- 29-8-2023 - Civil Writ Jurisdiction Case No. 10878 of 2023 - - - GST - Maintainability of petition - statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act not available - non-constitution of the Tribunal - HELD THAT:- The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 - Petition disposed off. - HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE PARTHA SARTHY For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.T. Act. 4. 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. 5. The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e B.G.S.T. Act, the petitioner must be extended the statutory benefit 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r facilitating consideration of the appeal. (iii) In case the petitioner 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. (iv) If the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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