SHASHANK AUTO PRIVATE LIMITED Vs. STATE OF BIHAR

JUDGEMENT

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

(2.) The petitioner 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").

(3.) 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.