Case Law Details
Gammon Engineers and Contractors Pvt. Ltd Vs State of Bihar (Patna High court)
Patna High Court held that the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act, for he cannot be deprived of the benefit, due to non- constitution of the Tribunal.
Facts- The instant petition is filed by the petitioner for issuance of writ in the nature of certiorari for quashing of the order dated 02.03.2022 issued vide memo number 112/Patna by the respondent number 2 appellate authority whereby the appeal preferred by the petitioner under section 107 of the central goods and services tax act 2017 (the central act 2017) and Bihar goods and services tax act 2017 (the Bihar act 2017) has been rejected.
The petitioner is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal u/s. 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 is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. Under the circumstances, the petitioner is 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.
Conclusion- Subject to verification of the fact of deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, or deposit of the same, 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, for he 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 have been taken in this regard will thus be deemed to be stayed.
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