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JINDAL STEEL vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Ranjeet Kumar
Santosh Kumar
Kanishk Kaustabh
Res. Counsel
Vikas Kumar

Petitioner / Applicant

JINDAL STEEL

Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Jan 8, 2025
Order No.

Civil Writ Jurisdiction Case No. 192 of 2025

Citation

2025(1) TAXREPLY 12346
Original Order
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ORDER

ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. 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"). 3. 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. 4. 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. 5. An amendment has been made to Se....

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