TMI Blog2023 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 30-10-2023 - Civil Writ Jurisdiction Case No.15438 of 2023 - - - GST - Maintainability of petition - availability of statutory 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. 399, dated 11.12.2019 for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution of the Tribunal by the respondents themselves - Petition disposed off. - Honourable The Chief Justice And Honourable Mr. Justice Rajiv Roy For the Petitioner/s : Mr.Alok Kumar, Advocate For the Respondent/s : Dr. K.N. Singh, Additional Solicitor General ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The instant writ petition has been filed under Article 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112. 5. 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 of limitation for the purpose of preferring an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 SAJ Food Products Pvt. Ltd. vs. The State of Bihar Others in C.W.J.C. No. 15465 of 2022 . (ii) The statutory relief of stay, on deposit of the statutory amount, however in the opinion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal, the respondent- Authorities would be at liberty to proceed further in the matter, in accordance with law. (iv) If the above order is complied with and a sum equivalent to 20 per cent of the remaining amount of the tax in dispute is paid then, if there is any attachment of the bank account of the petitioner pursuant to the demand, the same shall be released. 7. With the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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