https://www.taxtmi.com/caselaws?id=435973 The Patna HC disposed of a writ petition challenging tax recovery proceedings under the BGST Act. The petitioner was deprived of statutory appeal remedy due to non-constitution of the Tribunal under Section 112. The court held that since authorities failed to constitute the Tribunal, the petitioner cannot be denied statutory stay benefits under Section 112(9) upon depositing 20% of disputed tax amount. Following precedent in Angel Engicon case, the court stayed recovery proceedings and directed that appeal limitation period would commence only after Tribunal constitution and President taking office. The petition was disposed of with conditions requiring verification of required deposit amount. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435973 The Patna HC disposed of a writ petition challenging tax recovery proceedings under the BGST Act. The petitioner was deprived of statutory appeal remedy due to non-constitution of the Tribunal under Section 112. The court held that since authorities failed to constitute the Tribunal, the petitioner cannot be denied statutory stay benefits under Section 112(9) upon depositing 20% of disputed tax amount. Following precedent in Angel Engicon case, the court stayed recovery proceedings and directed that appeal limitation period would commence only after Tribunal constitution and President taking office. The petition was disposed of with conditions requiring verification of required deposit amount. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435973