2023 (3) TMI 991

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....r the Petitioner : Mr. Amit Pandey, 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. AD10082000....

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....nt No-6 for intentional and willful violation of the Judgment 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 petitio....

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....itution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. The statutory relief of stay on deposit of the statutory amount, in the opinion of this Court, cannot be open ended. For balancing the equities, therefore, the Court is of the opinion that since order is being passed due to non-constitution of the Tribunal by the respondent-Authorities, the petitioner would be required to present/file his appeal under Section 112 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory re....