Tribunal Vacancy Sparks Legal Challenge: GST Dispute Resolution Requires 20% Tax Deposit for Potential Appeal

HC addressed petitioner's challenge regarding non-constitution of Tribunal under Bihar GST Act. Court mandated petitioner to deposit 20% of disputed tax amount, allowing potential appeal once Tribunal is established. Bank account attachment will be released upon compliance. Writ petition disposed with specific procedural directives for future appeal filing.

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Issues involved:
The petitioner seeks relief for non-constitution of the Tribunal under Section 112 of the Bihar Goods and Services Tax Act.

Details of the judgment:
The petitioner desires to appeal against the impugned order before the Appellate Tribunal but is unable to do so due to the non-constitution of the Tribunal. The petitioner is also unable to benefit from the stay of recovery of tax balance as provided under the B.G.S.T. Act. The respondent State authorities have acknowledged the non-constitution of the Tribunal and issued a notification stating that the period of limitation for filing an appeal before the Tribunal shall start after the Tribunal is constituted. The Court orders that the petitioner must deposit 20 percent of the remaining tax amount in dispute to avail the benefit of stay under Section 112 of the B.G.S.T. Act. The petitioner is required to file an appeal once the Tribunal is constituted and functional. If the petitioner does not file an appeal within the specified period, the authorities can proceed further in accordance with the law. Upon compliance with the court's order, any bank account attachment related to the tax demand shall be released. The writ petition is disposed of with these directions and observations.

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