Stay of demand under GST cannot be denied for non-constitution of Tribunal

Shapoorji Pallonji and Company Pvt. Ltd. Vs State of Bihar (Patna High Court)

The petitioner is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (Tribunal) under Section 112 of  Bihar Goods and Services Tax Act (B.G.S.T. 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.

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