2025 (2) TMI 660

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.... 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 Article 226 of the Constitution of India seeki....

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....on-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 in C.W.J.C. No. 15465 of 2022, allowing the ass....

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...., 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 themselves. The recovery of balance amount, and any steps that may ....