^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

PATLIPUTRA HYTECH INFRA PRIVATE LIMITED vs. STATE OF BIHAR & OTHER
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Pravashankar Mishra

Res. Counsel

Vikash Kumar

Petitioner / Applicant	PATLIPUTRA HYTECH INFRA PRIVATE LIMITED
Respondent	STATE OF BIHAR & OTHER
Court	Patna High Court
State	Bihar
Date	Aug 1, 2023
Order No.	Civil Writ Jurisdiction Case No.10741 of 2023
Citation	2023(8) TAXREPLY 8678
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
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. The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out....