TaxTMI 
TaxTMI 
2023 (3) TMI 879
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....sad Sinha, Advocate For the Respondents : Mr. Vivek Prasad, GP7 ORAL ORDER (Per: HONOURABLE THE ACTING CHIEF JUSTICE) The writ petitioner has assailed an order dated 08.06.2022 passed by the Additional Commissioner of State Tax (Appeal), Patna West, Patna, whereby his appeal against the order of assessment has been rejected. The petitioner has statutory remedy of appeal against the impugn....
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....(8) of the B.G.S.T. Act, the recovery proceedings for the balance amount would have been deemed to be stayed till disposal of the appeal, as per Sub-section 9 of Section 112 of the B.G.S.T. Act, which reads as follows:- "(9) Where the appellant has paid the amount as per Sub-Section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.....
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....e months period shall be considered to be the later of the following dates:- (i) date of communication of order; 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 p....
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....-constitution of the Tribunal under Section 109 of the B.G.S.T. Act, this Court is of the opinion that keeping the writ petition pending would serve no useful purpose. If the petitioner makes a deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, in addition to the amount deposited earlier under Sub-Section 6 of Section 107 of the B.G.S.T. Act, then the petitioner must ....