TaxTMI 
TaxTMI 
2023 (5) TMI 1121
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....RAN AND HONOURABLE MR. JUSTICE MADHURESH PRASAD Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7 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:- "a) For issuance of writ in the nature of certi....
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....of facts and law raised by the petitioner; c) For further restraining the respondents from taking any coercive action against the petitioner for recovery of the amount of tax, interest and penalty in terms of the impugned ex-parte order of the respondent number 3 affirmed by the respondent number 2 in appeal as there is no statutory remedy with the petitioner in absence of GST tribunal in the s....
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....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 amounts as contemplated under Sub-section (8) of Section 112. The respondent State authorities have acknowledged the fact of non-constitution of t....
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....f Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. The petitioner cannot be deprived of the benefit, due to non- constitution 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. It ....