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Stay of demand under GST cannot be denied for non-constitution of Tribunal
Case Law Details
- Case Name
- Shapoorji Pallonji and Company Pvt. Ltd. Vs State of Bihar (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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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.G.S.T. Act.
Court is, inclined to dispose of the instant writ petition also in the following terms:-
(i) Subject to verification of the fact of de...
