Case Law Details
Cohesive Infrastructure Developers Pvt. Ltd. Vs Central Board of Indirect Taxes and Customs (Patna High Court)
Introduction: In a recent judgment by the Patna High Court, Cohesive Infrastructure Developers Pvt. Ltd. sought relief under Article 226, highlighting the deprivation of statutory remedy due to the non-constitution of the Appellate Tribunal. The petitioner aimed to appeal against an order under Section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act) but faced obstacles due to the absence of the Tribunal.
Detailed Analysis: The crux of the matter was the petitioner’s desire to avail the statutory remedy of appeal under Section 112 of the B.G.S.T. Act. However, the non-existence of the Tribunal hindered this process, preventing the petitioner from enjoying benefits under Sub-Section (8) and Sub-Section (9) of Section 112, including the stay of recovery of the balance amount of tax.
The respondent State authorities acknowledged the situation and issued a notification, recognizing the non-constitution of the Tribunal. The notification stated that the period of limitation for appealing before the Tribunal would commence after the Tribunal’s president, or the state president, enters office post its constitution under Section 109 of the B.G.S.T. Act.
The Patna High Court, considering the circumstances, disposed of the writ petition with the following key points:
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