2024 (2) TMI 1459

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....CE AND HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Anurag Saurav, Advocate For the Respondent: Dr. K. N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Ranjay Kumar, Advocate For the State: Mr. Vivek Prasad, GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The instant writ petition has been filed under Article 226 of the Consti....

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....pondent 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 of preferring an appeal before the Tribunal under Section 112 shall....

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....nd 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, however in the opinion of this Court, cannot be open en....