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GAYTRI PHARMA vs. UNION OF INDIA AND OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
MADHURESH PRASAD
Pet. Counsel
Rajesh Mohan
Res. Counsel
K.n. Singh

Petitioner / Applicant

GAYTRI PHARMA

Respondent UNION OF INDIA AND OTHERS
Court Patna High Court
State

Bihar

Date Apr 24, 2023
Order No.

Civil Writ Jurisdiction Case No.5190 of 2023

Citation

2023(4) TAXREPLY 7848
Original Order
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ORDER

ORDER The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. The petitioner essentially is desirous of availing 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"). 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. Under the circumstances, the petitioner is also prevented from availing the benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section (8) of Section 112. The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out w....

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