2025 (2) TMI 660

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....r>Civil Writ Jurisdiction Case No. 19078 of 2024 - -<br>GST<br>HON'BLE K. VINOD CHANDRAN, CJ AND PARTHA SARTHY, J For the Appellant : Mr. Bijay Kumar Gupta, Advocate Mr. Manish Kumar, Advocate and Mr. Sunil Kumar Choudhary, Advocate For the Respondent/s : Mr. Vikash Kumar, (SC-11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The instant writ petition has been filed under Articl....

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....n 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 of Bihar & Others....

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....t 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 respondents themselv....