2024 (9) TMI 589

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....l Writ Jurisdiction Case No. 5198 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Sanket, Advocate Mr. Mayank Singh, Advocate Mr. Navin Kumar Singh, Advocate For the Respondent: Mr. Vikash Kumar, SC-11 Mr. Dr. Krishnandan Singh, Sr. Advocate Mr. Anshuman Singh, Sr. SC CGST & CX ORAL JUDGMENT Per: HONOURABLE THE CHIEF JUSTICE ....

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.... 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 Section 172 of the B.G.S.T Act, which provides that period of limitation for the purpose o....

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....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 of 2022. (ii) The statutory relief of stay, on deposit of the statutory amount, howev....