2023 (8) TMI 169

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....5-7-2023<br>Civil Writ Jurisdiction Case No. 10338 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. Manish Jha, Advocate For the Respondents : Mr. Vikash Kumar, SC-11 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is aggrieved with the fact that the mistake committed by the Executi....

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....der was challenged in appeal which also was dismissed. In fact, the specific contention of the appellant-petitioner that deductions of another concern have been made and shown in the account of the petitioner, was specifically rejected by the Tribunal. The Tribunal also noticed that there was absolutely no evidence produced to substantiate the contention. 5. The learned Government Advocate brin....

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....d 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. 9. 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 1....

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....it 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 is not in dispute that similar relief has been granted by this Court in the case of SA....