2023 (4) TMI 820

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.... 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 of writ in the nature of certiorari for quashing of the order dated 02.03.2022 issued vide memo number 112/Patna by the respondent number 2 (hereinafter referred to as the appellate authority for short) whereby the appeal preferred by the petitioner under section 107 of the central goods and services tax act 2017 (hereinafter referred to as the central act 2017 for short) and Bihar goods and services tax act 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected; b) For issuance of writ or order in the nature of certiorari....

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....s to which the petitioner is found entitled in the facts and circumstances of this 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 balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the a....

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....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 requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. In case t....