TMI Blog2024 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act - 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. Subject to deposit of a sum equal to 20 percent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. Petition disposed off. - MR. K. VINOD CHANDRAN AND MR. PARTHA SARTHY, JJ. For the Petitioner : Mr. Anurag Saurav, Advocate For the Respondent : Additional Solicitor General ORDER The instant writ petition has been filed under Article 226 of the Constitution of India seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledged 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard 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 of this Court, cannot be open ended. For balancing the equities, therefore, the Court is of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, 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 from the cash laser, 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 liberty, observation and directions, the writ petition stands disposed of. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
