Patna HC Stays Recovery under Bihar GST Act Due to GSTAT Non-Constitution

Kalpana Medical Hall Vs Union of India (Patna High Court) In a significant judgment, the Patna High Court addressed the implications of non-constitution of the Goods and Services Tax (GST) Appellate Tribunal under the Bihar GST Act. The case, titled Kalpana Medical Hall Vs Union of India, raised fundamental issues regarding the rights of taxpayers to avail themselves of statutory remedies. The petitioner, Kalpana Medical Hall, filed a writ petition under Article 226 of the Constitution of India seeking relief against an order under the Bihar Goods and Services Tax Act (B.G.S.T. Act). The core ...