HC stays GST recovery for Non-Constitution of Appellate Tribunal

KW and Jasim Traders Vs State of Bihar (Patna High Court)

The petitioner is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as “Tribunal”) under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as “B.G.S.T. Act”).

However, due to non-constitution of the Tribunal, the petitioner is

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