Non-Constitution of GSTAT: Patna HC Grants Stay on recovery on 20% Deposit

Sabita Singh Vs Union of India (Patna High Court) In Sabita Singh v. Union of India, the Patna High Court addressed a tax recovery dispute under the Bihar Goods and Services Tax (B.G.S.T.) Act. The petitioner, Sabita Singh, sought relief under Article 226 of the Constitution, contending that due to the non-constitution of the GST Appellate Tribunal (GSTAT), she was unable to file a statutory appeal as permitted under Section 112 of the B.G.S.T. Act. Without this tribunal, she could not secure an automatic stay on recovery by paying the required deposit under the Act, leaving her vulnerable to ...