Case Law Details
Hariyana Trading Co. Vs State of Bihar (Patna High Court)
In a recent legal development, the Patna High Court addressed the case of Hariyana Trading Co. vs. State of Bihar, where the petitioner sought relief through a writ petition under Article 226 of the Indian Constitution. The petitioner’s primary objective was to challenge certain orders and notices related to tax demands. This article provides an overview and detailed analysis of the case, including the court’s decision and its implications.
1. Background of the Case: The petitioner filed a writ petition under Article 226 seeking various reliefs, including the quashing of orders and notices issued by the tax authorities.
2. Key Relief Sought: The petitioner expressed its desire to appeal against the impugned orders 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 unable to exercise this statutory remedy.
3. Challenges Due to Non-Constitution of Tribunal: The absence of a functional Tribunal prevented the petitioner from availing the benefit of stay on the recovery of the remaining tax amount, as provided under Section 112 (8) and (9) of the B.G.S.T. Act. This led to a situation where the petitioner was unable to obtain relief despite depositing a portion of the disputed tax amount.
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