GSTAT not constituted: HC Grants stay on deposit of 20% of disputed Tax

Angel Engicon Private Limited Vs State of Bihar (Patna High Court) Introduction: In a recent legal battle, Angel Engicon Private Limited contested an order dated 08.06.2022 passed by the Additional Commissioner of State Tax (Appeal), Patna West, Patna, which rejected their appeal against an assessment order. This case touches upon the statutory remedies available under the Bihar Goods and Services Tax Act (B.G.S.T. Act) and the complexities arising from the non-constitution of the Appellate Tribunal. Statutory Remedy Under B.G.S.T. Act: The petitioner’s right to appeal against the order ...