2024 (5) TMI 355

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....d, GP-7, for the Respondent. JUDGMENT The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act....

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....d of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the date on which the President, or the State President, as the case may be, of the Tribunal after its constitution under Section 109 of the BGST Act, enters office. 6. This Court is, therefore, inclined to dispose of the instant writ petition in the following terms :- (....

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....ax 120 (Pat.) = [2023] 151 taxmann.com 229/98 GST 671 (Pat.)]. (ii) The statutory relief of stay, on deposit of the statutory amount, however in the opinion of this Court, cannot be open ended. For balancing the equities, therefore, the Court is of the opinion that since order is being passed due to non-constitution of the Tribunal by the respondent-Authorities, the petitioner would be re....