2023 (9) TMI 1124

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....en filed under Article 226 of the Constitution of India seeking following reliefs:- "(I) For issuance of appropriate writ/order/direction for setting aside order bearing Order dated: 13.09.2022 passed by Additional Commissioner (Appeal), Tirhut Division, Muzaffarpur in Appeal Case bearing Appeal Case No. AD1004210006225 for the financial year 2019-20 whereby and where under the Appellate Authority dismissed the Appeal on the ground of non-filing of Hard Copy and Appeal has been filed after a delay of 103 days and dismissed the appeal on the ground of limitation. (ii) For Issuance of an appropriate writ/ order/ direction for setting aside Ex parte order dated 11.01.2021 passed by respondent no. 3 i.e Assistant Commissioner ....

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.... 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 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 prefer....