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

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