https://www.taxtmi.com/caselaws?id=436560 Patna HC held that non-constitution of the Tribunal under B.G.S.T. Act deprived petitioner of statutory appeal remedy under Section 112(8)(9). State authorities acknowledged this through notification Order No. 09/2019 providing that limitation period for appeals would commence only after Tribunal President enters office. Following precedent in Angel Engicon case, Court directed petitioner to file appeal once Tribunal becomes functional, requiring deposit of 20% of disputed tax amount within four weeks to demonstrate genuine intent to pursue appeal remedy. Application disposed of with directions for future compliance. en-us Thu, 23 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436560 Patna HC held that non-constitution of the Tribunal under B.G.S.T. Act deprived petitioner of statutory appeal remedy under Section 112(8)(9). State authorities acknowledged this through notification Order No. 09/2019 providing that limitation period for appeals would commence only after Tribunal President enters office. Following precedent in Angel Engicon case, Court directed petitioner to file appeal once Tribunal becomes functional, requiring deposit of 20% of disputed tax amount within four weeks to demonstrate genuine intent to pursue appeal remedy. Application disposed of with directions for future compliance. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436560