https://www.taxtmi.com/caselaws?id=436794 The Patna HC disposed of a writ petition concerning the maintainability of a challenge to a tax order where the statutory appellate tribunal was not constituted. The court held that the petitioner must file an appeal under Section 112 of the B.G.S.T. Act once the tribunal becomes functional. Since the petitioner deposited 20% of the disputed tax amount as required, the court granted statutory stay benefits under Section 112(9), preventing recovery of the balance amount. The court ruled that taxpayers cannot be deprived of statutory remedies due to authorities' failure to constitute the tribunal. 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=436794 The Patna HC disposed of a writ petition concerning the maintainability of a challenge to a tax order where the statutory appellate tribunal was not constituted. The court held that the petitioner must file an appeal under Section 112 of the B.G.S.T. Act once the tribunal becomes functional. Since the petitioner deposited 20% of the disputed tax amount as required, the court granted statutory stay benefits under Section 112(9), preventing recovery of the balance amount. The court ruled that taxpayers cannot be deprived of statutory remedies due to authorities' failure to constitute the tribunal. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436794