2025 (2) TMI 170

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....of 2025 - -<br>GST<br>Honourable The Chief Justice And Honourable Mr. Justice Partha Sarthy For the Petitioner/s : Mr. Ranjeet Kumar, Advocate, Mr. Santosh Kumar, Advocate, Mr. Kanishk Kaustabh, Advocate And Mr. Ankesh Kumar Sinha, Advocate For the Respondent/s : Mr. Vikas Kumar, Standing Counsel (11) ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The instant writ petition has been....

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....tion (8) of Section 112. 5. An amendment has been made to Section-112 of the Central Goods and Services Tax Act, 2017 substituting "twenty per cent" pre deposit to "ten per cent" for maintaining an appeal before the Goods and Services Tax Tribunal. The Tribunal has not yet been constituted and this Court had been granting orders based on the judgment in SAJ Food Products Pvt. Ltd. vs. The State....

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....equal to 10 percent of the amount of tax in dispute, if not already deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. The petitioner cannot be deprived of the benefit, due to non-constitution of the Tribunal by the re....

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....ing consideration of the appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent- Authorities would be at liberty to proceed further in the matter, in accordance with law. (iv) If the above....