Case Law Details
Amit Kumar Yadav Vs Union of India (Patna High Court)
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 provides that period of limitation for the purpose of preferring 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 office.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:-
“(i) For issuance of appropriate writ/order/direction for setting aside order bearing Memo no. 785 dated 24.09.2021 passed by Additional Commissioner (Appeal), Purnea Division, Purnea in Appeal Case bearing Appeal Case No. ARN No. AD1004210013353 for the financial year 201920 whereby and where under the Appellate Authority upheld the order dated 15.01.2021 passed by Respondent no.6 and directed to issue APL-IV to the petitioner.
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