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TMI Blog2024 (9) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Archana Sinha @ Archana Shahi, Advocate For the Respondent: Mr. Standing Counsel (11) ORAL JUDGMENT Per: HONOURABLE THE CHIEF JUSTICE The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the President, or the State President, as the case may be, of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar 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 the opinion that since order is being passed due to non-constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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. (v) Whatever has been deposited, would be given account in determining the 20 per cent directed to be paid herein. 7. With the above liberty, observation and directions, the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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