Order passed due to non-constitution of Tribunal: Patna HC directs assessee to file appeal u/s 112 of BGST Act [Read Order]
![Order passed due to non-constitution of Tribunal: Patna HC directs assessee to file appeal u/s 112 of BGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Order-non-constitution-of-Tribunal-Tribunal-Patna-Highcourt-appeal-BGST-Act-taxscan.jpg "Order passed due to non-constitution of Tribunal: Patna HC directs assessee to file appeal u/s 112 of BGST Act [Read Order]")
In a recent judgement, the Patna High Court directed the assessee to file an appeal under section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act). M/S Amit Kumar Yadav, the petitioner was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act). However, due...
In a recent judgement, the Patna High Court directed the assessee to file an appeal under section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act).
M/S Amit Kumar Yadav, the petitioner was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act). However, due to the non-constitution of the Tribunal, the petitioner was deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act.
The petitioner was also prevented from availing the benefit of stay of recovery of the balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section(8) of Section 112.
It was evident that 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 the exercise of powers under Section 172 of the B.G.S.T Act which provides that period of limitation to prefer an appeal before the Tribunal under Section 112 shall start only after the date on which the President, or the State President, as the case may be, of the Tribunal after its constitution under Section 109 of the B.G.S.T Act, enters the office.
While disposing of the Writ Petition, Chief Justice K Vinod Chandran and Justice Madhuresh Prasad, held that if the petitioner makes to deposit of a sum equal to 20 per cent of the remaining 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 themselves.”
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
