2023 (3) TMI 992

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....7 of 2023 - -<br>GST<br>HONOURABLE THE ACTING CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL ORDER For the Petitioner/s : Mr. Sanjeev Kumar, Adv. For the State : Mr.Vivek Prasad, GP-7 (Per: HONOURABLE MR. JUSTICE MADHURESH PRASAD) The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- "a) For issuance....

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....roceeding under Section 74 of the Bihar Act 2017 for the tax period April 2020 to April 2021. c) For further restraining the respondents from making recovery of the amount of tax, interest and penalty imposed and raised in terms of the impugned order dated 13.01.2021 passed by the respondent no. 3. d) For grant of any other relief or reliefs to which the petitioner is found entit....

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....ities have acknowledged the fact of non-constitution of the Tribunal and come out with a notification bearing Order No. 09/2019-State Tax, S.O. 399, dated 11.12.2019 for removal of difficulties, in exercise of powers under Section 172 of the B.G.S.T Act which provides that period of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the ....

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....ion 112 of the B.G.S.T. Act, for he cannot be deprived of the benefit, due to nonconstitution 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....