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

Hon'ble Judges:

HARISH KUMAR

Pet. Counsel

Sanket

Mayank Singh

Navin Kumar Singh

Res. Counsel

Vikash Kumar

Krishnandan Singh

Petitioner / Applicant	REETA ENTERPRISES
Respondent	THE UNION OF INDIA & OTHERS
Court	Patna High Court
State	Bihar
Date	May 6, 2024
Order No.	Civil Writ Jurisdiction Case No. 5198 of 2024
Citation	2024(5) TAXREPLY 10781
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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. The respondent State authorities have acknowledged ....