ARUN KUMAR TIWARI Vs. STATE OF BIHAR

JUDGEMENT

(1.) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs.

(2.) The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Sec. 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). However, due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under sub-sec. (8) and sub-sec. (9) of Sec. 112 of the B.G.S.T. Act. Under the circumstances, the petitioner is also prevented from availing the benefit of stay of recovery of balance amount of tax in terms of Sec. 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under sub-sec. (8) of Sec. 112.

(3.) The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out with a notification bearing Order No. 09/2019-State Tax, S. O. 399, dtd. 11/12/2019 for removal of difficulties, in exercise of powers under Sec. 172 of the B.G.S.T Act, which provides that period of limitation for the purpose of preferring an appeal before the Tribunal under Sec. 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 under Sec. 109 of the B.G.S.T Act, enters office. This Court is, therefore, inclined to dispose of the instant writ petition in the following terms:-