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TANYA CONSTRUCTION AND PLANTATION PVT. LTD. vs. THE COMMISSIONER OF GOODS AND SERVICE TAX & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Prasoon Kumar

Res. Counsel

Vikash Kumar

Petitioner / Applicant	TANYA CONSTRUCTION AND PLANTATION PVT. LTD.
Respondent	THE COMMISSIONER OF GOODS AND SERVICE TAX & OTHERS
Court	Patna High Court
State	Bihar
Date	Aug 16, 2023
Order No.	Civil Writ Jurisdiction Case No.8467 of 2023
Citation	2023(8) TAXREPLY 7768
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 praying for approaching the Tribunal with respect to three periods, one for year 2018-19, second for the year 2019-20, and the third is from 1st March, 2019 to 31st March, 2019; for which periods the Assessing Officer has made separate assessments. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order(s) 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 its 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 recove....