PATNA HIGH COURT ISSUES JUDGEMENT ON SUJEET BUILDERS (INDIA) V/S STATE GOODS AND SERVICES TAX AND ORS

PATNA, India, March 28 -- Patna High Court issued the following judgment on Feb. 28:

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 Section 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 remedyunder Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act.

4. Under the circumstances, the petitioner is also prevented from availing the ...