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TMI Blog2025 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... The Chief Justice And Honourable Mr. Justice Partha Sarthy For the Petitioner/s : Mr. Ranjeet Kumar, Advocate, Mr. Santosh Kumar, Advocate, Mr. Kanishk Kaustabh, Advocate And Mr. Ankesh Kumar Sinha, Advocate For the Respondent/s : Mr. Vikas Kumar, Standing Counsel (11) ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The instant writ petition has been filed under Article 226 of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en made to Section-112 of the Central Goods and Services Tax Act, 2017 substituting "twenty per cent" pre deposit to "ten per cent" for maintaining an appeal before the Goods and Services Tax Tribunal. The Tribunal has not yet been constituted and this Court had been granting orders based on the judgment in SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 of 2022, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready 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 the benefit, due to non-constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses 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 law. (iv) If the above order is complied with and a sum equivalent to 10 per cent of the remaining amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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