2023 (6) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nance, Government of India, Central Secretariat, North Block, New Delhi<br>GST<br>2023 (6) TMI 182 - PATNA HIGH COURT - 2023 (74) G. S. T. L. 147 (Pat.)<br>PATNA HIGH COURT - HC<br>Dated:- 24-4-2023<br>Civil Writ Jurisdiction Case No. 5392 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE MADHURESH PRASAD For the Petitioners : Mr. Parijat Saurav , Advocate For the R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alance 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 pow....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 is not in dispute that similar relief has been granted by this Court in the case of SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. ....