Case Law Details
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 was governed by Section 112 of the B.G.S.T. Act. Section 112(8) outlined the conditions for filing an appeal, including the requirement to pay a specific portion of the amount in dispute.
Section 112(9) provided for a stay on recovery proceedings if the appellant complied with Section 112(8).
The Issue: The primary issue in this case was the non-constitution of the Appellate Tribunal. The absence of the Tribunal prevented the petitioner from availing their statutory remedy under Section 112(8) and Section 112(9) of the B.G.S.T. Act.
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