2023 (12) TMI 1394

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....or the Petitioner: Mrs. Archana Sinha, Sr. SC. Income Tax Deptt For the Respondent: Mr. Vivek Prasad, GP-7 Ms. Roona, AC to GP-7 Mr. Sanjay Kumar, Advocate Ms. Supragya, AC to GP-7 Mrs. Manisha Singh, AC to GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. Th....

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....f 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 start only after the date on which the President, or ....

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....ill 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 ....