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Tax Dispute Relief: Partial Stay Granted with 20% Deposit and Conditional Bank Account Release HC granted partial relief in tax dispute due to non-constitution of Appellate Tribunal. Petitioner must deposit 20% of disputed tax amount to obtain stay ...
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Provisions expressly mentioned in the judgment/order text.
Tax Dispute Relief: Partial Stay Granted with 20% Deposit and Conditional Bank Account Release
HC granted partial relief in tax dispute due to non-constitution of Appellate Tribunal. Petitioner must deposit 20% of disputed tax amount to obtain stay of recovery. Court directed authorities to release bank account attachments upon compliance and emphasized that appeal must be filed within specified period after Tribunal's constitution. Writ petition disposed with conditional relief.
Issues involved: Non-constitution of the Appellate Tribunal under the Bihar Goods and Services Tax Act leading to deprivation of statutory remedy for appeal and stay of recovery of tax amount.
Judgment Details:
1. The petitioner sought relief under Article 226 of the Constitution of India to avail the statutory remedy of appeal against an impugned order before the Appellate Tribunal under the BGST Act.
2. Due to the non-constitution of the Tribunal, the petitioner was unable to avail the statutory remedy under Section 112 of the BGST Act, thereby being prevented from benefiting from the stay of recovery of the tax amount.
3. The respondent State authorities acknowledged the non-constitution of the Tribunal and issued a notification to address the issue, stating that the period of limitation for filing an appeal before the Tribunal shall start only after the Tribunal is constituted.
4. The Court ordered that the petitioner must deposit a sum equal to 20% of the remaining tax amount in dispute to avail the statutory benefit of stay under Section 112 of the BGST Act, ensuring the recovery of the balance amount is stayed.
5. The Court emphasized that the relief of stay, upon deposit, cannot be open-ended, and the petitioner must file an appeal under Section 112 of the BGST Act once the Tribunal is constituted for the appeal to be considered.
6. If the petitioner chooses not to file an appeal within the specified period after the Tribunal's constitution, the respondent authorities are permitted to proceed further in accordance with the law.
7. Upon compliance with the Court's orders, including payment of the required amount, any attachment of the petitioner's bank account related to the tax demand shall be released.
8. The writ petition was disposed of with the mentioned observations, directions, and liberty granted to the parties involved.
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