9911796707
TMI Blog2023 (10) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax, Kadamkuan Circle, District Patna X X X X Extracts X X X X X X X X Extracts X X X X ..... b-Section (9) of Section 112 of the B.G.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-constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xistence 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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