Sabita Singh v. The Union of India
Case brief
What is this about?
The Court allowed relief to the petitioner deprived of appeal remedy due to non-constitution of the Tribunal. Stay on tax recovery is granted subject to depositing 20% of the remaining disputed tax, with an obligation to file appeal once the Tribunal is constituted.
What did the court decide?
Stay on recovery of tax balance granted subject to deposit of 20% of remaining tax; appeal to be filed after Tribunal constitution.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13161 of 2024
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Sabita Singh wife of Sri Barun Kumar Singh resident of village Ward No -27 Donal Allapatti Ahila PS Darbhanga Bihar. District -Darbhanga
... ... Petitioner/s
Versus
- The Union of India through the Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.
- The Under Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.
- The State of Bihar through the Chief Secretary, Government of Bihar, Patna.
- The Principal Secretary, Department of Finance, Government of Bihar, Patna.
- The Joint Commissioner State Tax (J.C.S.T.) Darbhabga, Division Darbhanga.
- The Assistant Commissioner State Tax, Darbhanga.
Issues for consideration
2 issues framed by the court
Whether the petitioner is entitled to the statutory benefit of stay under Section 112 of the B.G.S.T. Act due to non-constitution of the Tribunal.
What conditions must be met for extending the stay on recovery of tax when the Tribunal is not constituted.
Parties & counsel
- petitioner
Sabita Singh
- respondent
Union of India
Coram
K. Vinod Chandran
Case details
As recorded by the court registry
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