https://www.taxtmi.com/caselaws?id=442142 The Patna HC disposed of a writ petition regarding tax recovery proceedings. The petitioner challenged the maintainability due to non-constitution of the Tribunal, preventing access to statutory appeal remedy and stay benefits. The court acknowledged the State's notification addressing Tribunal constitution delays and held that the petitioner, having deposited 20% of disputed tax amount, must receive statutory stay benefits under Section 112(9) of B.G.S.T. Act. The court stayed recovery proceedings, ruling that petitioner cannot be deprived of statutory benefits due to respondent's failure to constitute the Tribunal. en-us Thu, 23 Mar 2023 00:00:00 +0530 Fri, 18 Apr 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442142 The Patna HC disposed of a writ petition regarding tax recovery proceedings. The petitioner challenged the maintainability due to non-constitution of the Tribunal, preventing access to statutory appeal remedy and stay benefits. The court acknowledged the State's notification addressing Tribunal constitution delays and held that the petitioner, having deposited 20% of disputed tax amount, must receive statutory stay benefits under Section 112(9) of B.G.S.T. Act. The court stayed recovery proceedings, ruling that petitioner cannot be deprived of statutory benefits due to respondent's failure to constitute the Tribunal. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442142