Statutory benefit of stay u/s 112(9) of BGST Act is to be extended despite of non-constitution of Tribunal

SAJ Food Products Pvt. Ltd. Vs State of Bihar (Patna High Court) Patna High Court held that in case the petitioner makes deposit of a sum equal to 20% of the remaining amount of tax in dispute then the petitioner must be extended the statutory benefit of stay u/s. 112(9) of the Bihar Goods and Services Tax Act, 2017 (BGST Act) for he cannot be deprived of the benefit, due to non- constitution of the Tribunal. Facts- The writ petition is filed under Article 226 of the Constitution of India against the order of the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act 2017...