In Civil Writ Jurisdiction Case No.3733 of 2023- PATN HC - Patna High Court grants stay benefit in tax dispute to PCPL and RK-JV, says petitioners cannot be deprived of the benefit due to non- constitution of Tribunal
Justice Madhuresh Prasad & Justice K. Vinod Chandran [03-04-2023]

Read Order: PCPL and RK- JV v. The State of Bihar and Ors

Chahat Varma

New  Delhi, May 26, 2023: The Patna High Court has disposed of the writ petition filed by PCPL and RK-JV (petitioners) against the State of Bihar and others (respondents), granting the petitioners the benefit of stay under sub-section (9) of section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act), subject to the deposit of 20 percent of the remaining amount of tax in dispute.

In the present case, the petitioners were desirous of availing the statutory remedy of appeal against the impugned order before the Appellate Tribunal under section 112 of the B.G.S.T. Act. However, due to non-constitution of the Tribunal, the petitioners were deprived of this statutory remedy.

The High Court emphasized that the petitioners cannot be deprived of the benefit of stay on the recovery of balance amount of tax, due to non- constitution of the Appellate Tribunal by the respondents themselves.