2025 (1) TMI 120

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....4<br>Civil Writ Jurisdiction Case No. 14554 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Anubhav Khowala, Advocate For the UOI: Mr. Dr. K.N. Singh (ASG) Mr. Anshuman Singh Sr. SC, CGST&CX Mr. Devansh Shankar Singh JC to ASG For the State: Mr. Vivek Prasad, GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) ....

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....there is no possibility of an appeal being filed 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 fo....

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....inion 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 State President may enter office. The appeal would be required to be filed observing the statutory requirements a....