2023 (10) TMI 638

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.... Tax, Kadamkuan Circle, District Patna<br>GST<br>2023 (10) TMI 638 - PATNA HIGH COURT - 2023 (78) G.S.T.L. 287 (Pat.)<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-10-2023<br>Civil Writ Jurisdiction Case No. 14154 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioners : Mr. Alok Kumar, Advocate Fo....

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....ory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. 4. 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. 5. The respondent State authorities ....

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....addition to the amount deposited earlier under Sub-Section (6) of 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....

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....ed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent- Authorities would ....