2024 (4) TMI 767

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....at.)<br>PATNA HIGH COURT - HC<br>Dated:- 8-4-2024<br>Civil Writ Jurisdiction Case No. 5691 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioners : Mr. Kishore Kunal, Advocate Mr. Parijat Saurav, Advocate Ms. Ankita Prakash, Advocate For the Union of India : Dr. K.N. Singh, ASG Mr. Anshuman Singh, SR. SC, CGST & CX For....

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....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 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 Sect....

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....er 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. No. 15465 o....