2023 (7) TMI 1541

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.... - HC (Judgement / Order / Decisions)<br>Dated:- 10-7-2023<br>Civil Writ Jurisdiction Case No. 9500 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Alok Kumar, Advocate For the UOI: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX For the State: Mr. Raghwanand, G.A.11 Mr. Sanjay Kumar Tiwari, A.C. to G.A.11 O....

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....(9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section (8) of Section 112. The respondent 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 pro....

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....nefit, due to non- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and 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 statu....