https://www.taxtmi.com/caselaws?id=309056 Patna HC held that writ petition was maintainable despite availability of alternative remedy under Section 112(8) and (9) of B.G.S.T. Act due to non-constitution of the Tribunal. The Court noted that petitioner was prevented from availing stay of recovery benefit upon deposit of statutory amounts. Following precedent in Angel Engicon case, HC balanced equities by directing petitioner to file appeal once Tribunal becomes functional, while acknowledging petitioner had already deposited 20% of disputed tax amount under earlier court order. Petition disposed of with direction to approach Tribunal upon its constitution. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309056 Patna HC held that writ petition was maintainable despite availability of alternative remedy under Section 112(8) and (9) of B.G.S.T. Act due to non-constitution of the Tribunal. The Court noted that petitioner was prevented from availing stay of recovery benefit upon deposit of statutory amounts. Following precedent in Angel Engicon case, HC balanced equities by directing petitioner to file appeal once Tribunal becomes functional, while acknowledging petitioner had already deposited 20% of disputed tax amount under earlier court order. Petition disposed of with direction to approach Tribunal upon its constitution. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309056