2022 (6) TMI 851

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....e Mr. Justice Rajeev Ranjan Prasad For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Vikash Kumar, Advocate ORAL ORDER This application has come up for consideration on the point of interim relief. Learned counsel for the petitioner prays for defreezing at least the saving bank account of the proprietor of the petitioner firm. Mr. Gautum Kejriwal....

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....onstituted in the State of Bihar, therefore, the petitioner is deprived of availing the remedy available under Section 112 of the GST Act which provides for appeals to the appellate tribunal. Learned counsel has pointed out that in terms of clause (b) of Sub section (8) of Section 112, for maintaining an appeal one of the mandatory requirements is to deposit a sum equal to 20% of the remaining ....

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....ner has been challenging the vires of Section 16 (4) of the GST Act and his challenge to the impugned order and the demand raised are totally dependent upon his success in challenging the vires of Section 16(4) of the GST Act. It is his submission in such circumstance stay of the impugned order would amount to virtually staying the operation of the provisions of Section 16(4) of the GST Act. It is....

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....on'ble Division Bench may be passed. Having regard to the submissions noted hereinabove and on perusal of the records, this Court finds that in the prayer portion of the writ application in paragraph '1' (L), the petitioner has prayed for quashing of the order dated 16.12.2021 and summary of the demand issue in form GST APL-04 dated 21.12.2021, the petitioner has also challenged the order passe....