Petitioner can’t be Deprived of Benefit of Stay of Balance Amount of Tax Due to GST Tribunal Absence: HC
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- Last Updated on 25 May, 2023
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Case Details: PCPL and RK- JV v. State of Bihar - [2023] 150 taxmann.com 410 (Patna)
Judiciary and Counsel Details
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- K. Vinod Chandran, CJ. & Madhuresh Prasad, J.
- Gautam Kumar Kejriwal for the Petitioner.
- Vivek Prasad for the Respondent.
Facts of the Case
The petitioner was willing to avail statutory remedy of appeal against the impugned order before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. However, due to non-constitution of the Tribunal, the petitioner was deprived of his statutory remedy. It filed writ petition before the High Court for stay on recovery of disputed amount due to absence of Tribunal.
In this writ petition, the question before the High Court was whether the petitioner would be allowed to avail benefit of stay of recovery of balance amount of tax or not.
High Court Held
The Honorable High Court noted that the State authorities have acknowledged the fact of non-constitution of the Tribunal and issued notification to provide that period of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the date on which the President, or the State President, as the case may be, of the Tribunal after its constitution enters office.
Therefore, the petitioner should also be extended statutory benefit of stay under sub-section (9) of Section 112 subject to deposit of 20% of remaining amount of tax in dispute in addition to amount deposited earlier under sub-section (6) of section 107. However, the petitioner would be required to present/file his appeal under Section 112 once Tribunal is constituted and made functional.
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