2024 (12) TMI 1499

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....IGH COURT - HC<br>Dated:- 24-10-2024<br>Civil Writ Jurisdiction Case No. 16303 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Madan Kumar, Advocate Mr. Brisketu Saran Pandey, Advocate For the Respondent: Mr. Vikash Kumar, SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) An amendment has been made to Section-112 of....

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....d prior to 01.11.2024. In such circumstance, we direct that the assessee on payment of "ten per cent" of the tax amounts in dispute shall be entitled to stay of recovery till the Tribunal is constituted and an appeal is filed within such term as provided therein. 3. This Court is, therefore, inclined to dispose of the instant writ petition in the following terms:- (i) Subject to deposit of a su....

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....n 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 State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating ....