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SONALI EVENT PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY

Pet. Counsel

Madan Kumar

Brisketu Saran Pandey

Res. Counsel

Vikash Kumar

Petitioner / Applicant	SONALI EVENT PVT. LTD.
Respondent	THE UNION OF INDIA & OTHERS
Court	Patna High Court
State	Bihar
Date	Oct 24, 2024
Order No.	Civil Writ Jurisdiction Case No. 16303 of 2024
Citation	2024(10) TAXREPLY 12037
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ORDER
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) An amendment has been made to Section-112 of the Central Goods and Services Tax Act, 2017 substituting “twenty per cent” pre deposit to “ten per cent” for maintaining an appeal before the Goods and Services Tax Tribunal. The Tribunal has not yet been constituted and this Court had been granting orders based on the judgment in SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 of 2022, allowing the assessee to deposit twenty per cent of the disputed amount of tax, till the Tribunal is constituted and an appeal is filed also allowing stay of recovery. 2. As of now pre-deposit has been reduced to “ten per cent” but however, the same is made effective only from 01.11.2024. It is an admitted position that the GST Tribunals have not been constituted as yet and there is no possibility of an appeal being filed prior to 01.11.2024. In such circumstance, we dire....