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PRAGATI ENTERPRISES vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Amit Pandey
Thakur Rajiv Ranjan
Res. Counsel
K.n.singh
Anshuman Singh

Petitioner / Applicant

PRAGATI ENTERPRISES
Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Jun 19, 2023
Order No.

Civil Writ Jurisdiction Case No. 8165 of 2023

Citation

2023(6) TAXREPLY 7508
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) 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 n....

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