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ANGEL ENGICON PRIVATE LIMITED vs. STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

MADHURESH PRASAD
Pet. Counsel
Daya Shankar Prasad Sinha
Res. Counsel
Vivek Prasad

Petitioner / Applicant

ANGEL ENGICON PRIVATE LIMITED
Respondent STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Feb 16, 2023
Order No.

Civil Writ Jurisdiction Case No.1920 of 2023

Citation

2023(2) TAXREPLY 7122
Original Order
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ORDER

ORAL ORDER (Per: HONOURABLE THE ACTING CHIEF JUSTICE) The writ petitioner has assailed an order dated 08.06.2022 passed by the Additional Commissioner of State Tax (Appeal), Patna West, Patna, whereby his appeal against the order of assessment has been rejected. The petitioner has statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). Sub-Section 8 of Section 112 reads as follows:- "(8) No appeal shall be filed under Sub Section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty percent of the remaining amount of tax in dispute, in addition to the amount paid under Sub-Section (6) of the Section 107, arising from the sai....

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