2023 (3) TMI 991

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....dey, Adv. For the State : Mr. Vikash Kumar SC-11 For the U.O.I. : Dr. K. N. Singh, Sr. Adv. (ASG) with Mr. Anshuman Singh Sr. SC, CGST & CX ORAL ORDER (Per: HONOURABLE MR. JUSTICE MADHURESH PRASAD) The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- "i) To issue a writ in the nature of certiorari for quashing the Order Reference No. ZD100322010171L dated 15.03.2022 and Order dated 14.03.2022 in Appeal Case No. GST/PS-08/20-21 bearing ARN AD100820000580Z passed by the Additional Commissioner (Appeal) of State Tax, Bihar State GST, Patna West Division, Patna, whereby and where under the Appeal bearing Reference No. AD1008200000580Z dated 26.08.2020 filed against the O....

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.... and Order dated 28.04.2021 passed in CWJC no 2095 of 2021; And/or v) To grant any other relief or reliefs to which the petitioners are entitled in the facts and circumstances of the case." The petitioner is desirous of availing 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"). However, due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. Under the circumstances, the petitioner is also prevented from availing the benefit of stay of recovery of b....