High Court Orders Statutory Stay Benefit for Assessee Affected by Tribunal Absence

• A writ petition has been filed under Article 226 of the Constitution of India for various reliefs.

• The petitioner is required to appeal the impugned order before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act).

• The Tribunal has not been constituted, so the petitioner is unable to use their statutory remedy under Section 112 (8) and (9) of the B.G.S.T. Act.

• As a result, the petitioner cannot benefit from the stay of tax recovery as per Section 112 (8) and (9) of the B.G.S.T. Act after depositing the required amounts.

• The state authorities acknowledge the Tribunal's non-constitution and have issued a notification to adjust the period for appealing to the Tribunal only after it is established.

• The Court decides to:

(i) Grant the petitioner a stay on the recovery of the remaining tax amount upon depositing 20 percent of the disputed tax, in addition to the previous deposit made.

(ii) The stay is not open-ended; the petitioner must file their appeal when the Tribunal is established.

(iii) If the petitioner doesn't appeal within the specified period, the authorities can proceed further.

(iv) Any bank account attachments shall be released upon compliance with the order.

(v) If more than 20 percent of the demand is paid, recovery stays until the appeal is disposed of.

• The writ petition is disposed of with the provided directions and observations. Hindustan Construction Co. Ltd. Vs. Union of India