2024 (4) TMI 767

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....)<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<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. Anshuma....

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.... 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 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 di....

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.... (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 SAJ Food Products Pvt. Ltd. vs....

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.... 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 be at liberty to proceed further in the matter, in accordance with law. (iv) If the above order is complied with and a sum equivalent to 20 per cent of the remaining ....