2023 (3) TMI 995

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....ASAD) The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- "a. To quash the order dated 24.01.2022 passed by Respondent no 3 by which the Petitioner's GST Registration bearing GST no. 10AABCE9865D1ZV was cancelled and the appellate order for revocation dated 11.10.22. b. To further quash order dated 2.09.2022 passed under section 76 (3) of Bihar Goods and Service Tax, 2017 by Respondent no 4 for the period January 2022- March 2022 by which Tax, interest @18% per annum and penalty at 100% totaling to Rs. 36,63,663.00 has been imposed on the Petitioner. c. To further quash order dated 2.09.2022 passed under section 76 (3) of Bihar Goods and Service Tax, 2017 by Respo....

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....e petitioner is also prevented from availing the benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section (8) of Section 112. The respondent State authorities 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 date on which the President, or the State President, as the case may be, of the Tri....