Tribunal non-constitution under GST law: 20% deposit secures stay of recovery, with appeal to be filed once functional.

Where the Appellate Tribunal under the Bihar Goods and Services Tax Act was not yet constituted, the Court held that the appellate remedy under Section 112 could not be effectively pursued until the Tribunal became functional. It noted that the removal-of-difficulties notification under Section 172 made the limitation for filing the appeal run only after the President or State President assumes office. To balance equities, deposit of 20% of the remaining disputed tax entitled the petitioner to the statutory stay of recovery under Section 112(9), and recovery steps would remain stayed. The appeal was required to be filed before the Tribunal once constituted and operational.

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Issues: Whether, in the absence of a constituted Appellate Tribunal under the Bihar Goods and Services Tax Act, the petitioner was entitled to the statutory benefit of stay of recovery on deposit of the prescribed amount, and whether the appeal would have to be filed once the Tribunal becomes functional.

Analysis: The writ petition was filed to secure the appellate remedy under Section 112 of the Bihar Goods and Services Tax Act, which could not be effectively invoked because the Tribunal had not been constituted. The order referred to the statutory framework under Sections 107 and 112, and the removal-of-difficulties notification issued under Section 172, under which limitation for filing appeal before the Tribunal would commence only after the President or State President enters office. To balance equities, the Court directed that upon deposit of 20% of the remaining disputed tax, the petitioner would receive the statutory stay contemplated by Section 112(9), and the recovery steps would be treated as stayed. The Court further directed that the appeal must be filed before the Tribunal once it is constituted and made functional.

Conclusion: The petitioner was granted conditional stay of recovery and consequential protection under Section 112 of the Bihar Goods and Services Tax Act, with the obligation to file the appeal before the Tribunal after its constitution.

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