GTL Infrastructure Limited Vs Good and Services Tax Network (Patna High Court)
Patna High Court held that petitioner cannot be deprived of the benefit due to non-constitution of the Tribunal accordingly, petitioner must be extended statutory benefit of stay u/s. 112(9) of Bihar Goods and Services Tax Act.
Facts- The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned orders before the Appellate Tribunal u/s. 112 of the Bihar Goods and Services Tax Act. However, due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. Under the circumstances, the petitioner is also prevented from availing the benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section (8) of Section 112.
Conclusion- Held that subject to deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, if not already deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. The petitioner cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed.
