Case Law Details
Trimurti Private Limited Vs State of Bihar (Patna High Court)
Introduction: In the legal battle of Trimurti Private Limited against the State of Bihar, the Patna High Court has intervened to address a crucial issue— the non-constitution of the Appellate Tribunal under the Bihar Goods and Services Tax Act. This article provides a detailed analysis of the court’s judgment/order and its implications for the petitioner and the state authorities.
Detailed Analysis: The petitioner, seeking relief under Article 226 of the Constitution of India, aims to exercise the statutory remedy of appeal against an impugned order. However, due to the absence of the Appellate Tribunal, the petitioner is deprived of this remedy as specified in Section 112 of the Bihar Goods and Services Tax Act.
The court notes the acknowledgment by the respondent State authorities regarding the non-constitution of the Tribunal. In response, a notification is issued to address difficulties, stipulating that the period of limitation for filing an appeal before the Tribunal shall commence only after its constitution.
The court’s disposition involves a conditional grant of stay on the recovery of the remaining tax amount. The petitioner must deposit 20 percent of the disputed amount, in addition to the previous deposit under Section 107 of the B.G.S.T. Act. This stay is granted due to the non-constitution of the Tribunal by the respondents. Similar relief has been granted in precedent cases.
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