Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member services -- Free for one month.\n\nPatna High Court\nShree Balaji Enterprises vs The State Of Bihar on 13 April, 2023         IN THE HIGH COURT OF JUDICATURE AT PATNA\n                    Civil Writ Jurisdiction Case No.4221 of 2023\n     ======================================================\n     Shree Balaji Enterprises A proprietorship firm having its place of business at\n     Pan Mandi, Jawahar Lal Road, Kalyani Chowk, Muzaffarpur through its\n     Proprietor namely Rajesh Kumar Agrawal male aged about 42 years son of\n     Shri Hari Prashad Agrawal, resident of Pankaj Market, Near Girish Agency\n     HPO, Muzaffarpur- 842001.\n\n                                                                 ... ... Petitioner/s\n                                        Versus\n\n1.   The State of Bihar through the Commissioner, Department of State Taxes,\n     Government of Bihar, Patna.\n2.   The Additional Commissioner of State Taxes (Appeal), Tirhut Division,\n     Muzaffarpur.\n3.   The Assistant Commissioner of State Taxes (IB), Tirhut Division,\n     Muzaffarpur.\n4.   The Deputy Commissioner of Commercial Taxes (IB), Tirhut Division,\n     Muzaffarpur.\n5.   The Assistant      Commissioner    of   Commercial     Taxes,   East   Cirlce,\n     Muzaffarpur.\n6.   The Commercial Taxes Officer, (IB), Tirhut Division, Muzaffarpur.\n\n                                               ... ... Respondent/s\n     ======================================================\n     Appearance :\n     For the Petitioner/s   :      Mr.Gautam Kumar Kejriwal, Advocate\n     For the Respondent/s   :      Mr.Vikash Kumar, SC 11\n     ======================================================\n     CORAM: HONOURABLE THE CHIEF JUSTICE\n             and\n             HONOURABLE MR. JUSTICE MADHURESH PRASAD\n     ORAL JUDGMENT\n     (Per: HONOURABLE THE CHIEF JUSTICE)\n\n      Date : 13-04-2023\n\n                        The instant writ petition has been filed under\n\n      Article 226 of the Constitution of India seeking multifarious\n\n      reliefs.\n\n                        The petitioner essentially is desirous of availing\n\n      statutory remedy of appeal against the impugned order before\n Patna High Court CWJC No.4221 of 2023 dt.13-04-2023\n                                           2/4\n\n\n\n\n         the Appellate Tribunal (hereinafter referred to as "Tribunal")\n\n         under Section 112 of the Bihar Goods and Services Tax Act\n\n         (hereinafter referred to as "B.G.S.T. Act").\n\n                            However,       due        to   non-constitution      of    the\n\n         Tribunal, the petitioner is deprived of his statutory remedy\n\n         under Sub-Section (8) and Sub-Section (9) of Section 112 of the\n\n         B.G.S.T. Act.\n\n                            Under the circumstances, the petitioner is also\n\n         prevented from availing the benefit of stay of recovery of\n\n         balance amount of tax in terms of Section 112 (8) and (9) of the\n\n         B.G.S.T Act upon deposit of the amounts as contemplated under\n\n         sub-section (8) of Section 112.\n\n                            The      respondent            State   authorities        have\n\n         acknowledged the fact of non-constitution of the Tribunal and\n\n         come out with a notification bearing Order No. 09/2019-State\n\n         Tax, S. O. 399, dated 11.12.2019 for removal of difficulties, in\n\n         exercise of powers under Section 172 of the B.G.S.T Act, which\n\n         provides that period of limitation for the purpose of preferring\n\n         an appeal before the Tribunal under Section 112 shall start only\n\n         after the date on which the President, or the State President, as\n\n         the case may be, of the Tribunal after its constitution under\n\n         Section 109 of the B.G.S.T Act, enters office.\n Patna High Court CWJC No.4221 of 2023 dt.13-04-2023\n                                           3/4\n\n\n\n\n                            This Court is, therefore, inclined to dispose of\n\n         the instant writ petition in the following terms:-\n\n                            (i) Subject to deposit of a sum equal to 20\n                            percent of the remaining amount of tax in\n                            dispute, if not already deposited, in addition to\n                            the amount deposited earlier under sub-section\n                            (6) of Section 107 of the B.G.S.T. Act, the\n                            petitioner must be extended the statutory benefit\n                            of stay under sub-section (9) of Section 112 of\n                            the B.G.S.T. Act. The petitioner cannot be\n                            deprived of the benefit, due to non- constitution\n                            of the Tribunal by the respondents themselves.\n                            The recovery of balance amount, and any steps\n                            that may have been taken in this regard will thus\n                            be deemed to be stayed. It is not in dispute that\n                            similar relief has been granted by this Court in\n                            the case of SAJ Food Products Pvt. Ltd. vs. The\n                            State of Bihar & Others in C.W.J.C. No. 15465\n                            of 2022.\n                            (ii) The statutory relief of stay, on deposit of the\n                            statutory amount, however in the opinion of this\n                            Court, cannot be open ended. For balancing the\n                            equities, therefore, the Court is of the opinion\n                            that since order is being passed due to non-\n                            constitution of the Tribunal by the respondent-\n                            Authorities, the petitioner would be required to\n                            present/file his appeal under Section 112 of the\n                            B.G.S.T. Act, once the Tribunal is constituted\n                            and made functional and the President or the\n                            State President may enter office. The appeal\n                            would be required to be filed observing the\n                            statutory requirements after coming into\n                            existence of the Tribunal, for facilitating\n                            consideration of the appeal.\n                            (iii) In case the petitioner chooses not to avail\n                            the remedy of appeal by filing any appeal under\n                            Section 112 of the B.G.S.T. Act before the\n              Patna High Court CWJC No.4221 of 2023 dt.13-04-2023\n                                                        4/4\n\n\n\n\n                                         Tribunal within the period which may be\n                                         specified upon constitution of the Tribunal, the\n                                         respondent- Authorities would be at liberty to\n                                         proceed further in the matter, in accordance with\n                                         law.\n\n                                         With     the    above     liberty,   observation   and\n\n                      directions, the writ petition stands disposed of.\n                                             (K. Vinod Chandran, CJ)\n\n\n                                                ( Madhuresh Prasad, J)\nSujit/Sharun\nAFR/NAFR                NAFR\nCAV DATE\nUploading Date          17.04.2023\nTransmission Date