2024 (12) TMI 439

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....he impugned order dated 25.09.2023 in Appeal Case No. 366/GST/2023 and the consequent summary of demand in Form GST APL-04 dated 11.10.2023(Annexure P-1) passed by Respondent no. 2 i.e. Appellate Authority under Section 107 of the CGST Act, 2017, thereby dismissing the appeal filed by the petitioner against the order dated 17.08.2021 passed by the Respondent no. 3. 3. The petitioner by way of this petition has prayed for the following reliefs:- a. A writ and/or order in the nature of appropriate writ calling the entire records of the case pertaining to the case of the petitioner. b. A writ and/or an order in the nature of appropriate writ do issue setting aside the impugned the order dated 25.09.2023 and the consequent ....

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....x is required to be deposited as per the provisions of Section 112 (9) of the Act of 2017. He also relied upon the judgment passed by this Court in the matter of M/s Divya Steels Vs. State of Chhattisgarh and others in WPT No. 40 of 2023 and also other connected matters with the same case vide order dated 09.05.2024. 6. Learned counsel for the State supported the submission made by the learned counsel for the petitioner. 7. I have heard learned counsel for the respective parties at length and perused the record with utmost circumspection. 8. Similar issues had arisen before the various Hon'ble High Courts which have been disposed of with certain directions to file an appeal as and when the appointment of president takes place such ....

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....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 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 required to present/file his appeal under Section 112 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the Stat....