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TMI Blog2023 (9) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... r>GST X X X X Extracts X X X X X X X X Extracts X X X X ..... and SGST (along with interest and penalty) i.e a total amount of Rs. 8,72,776/- under section 74(9) of BGST Act read with Rule 142(5) of BGST Rules, 2017 and the said proceeding has been initiated by the respondent authorities on the ground that a deduction of TDS in the name of petitioner were reflecting in GSTR-7 of Tax Deductor of petitioner and the said amount has not been disclosed by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). However, due 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following terms:- (i) Subject to deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, if not already deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for 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. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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