2023 (3) TMI 879

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....t has been rejected. The petitioner has statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). Sub-Section 8 of Section 112 reads as follows:- "(8) No appeal shall be filed under Sub Section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty percent of the remaining amount of tax in dispute, in addition to the amount paid under Sub-Section (6) of the Section 107, arising from the said order, in re....

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....der; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office;" Evidently, thus, the notification dated 11.12.2019 provides that the period of limitation, for the purpose of preferring an appeal under Section 112 of the B.G.S.T. Act, shall start only after the date on which the President or the State President, as the case may be, of the Tribunal, after its constitution under Section 109 of the B.G.S.T. Act, enters office. It is thus apparent that petitioner's statutory right to prefer an appeal survives. It is also the submission of learned counsel for the petitioner that the petitioner is desirous of availing ....