GST Tribunal not constituted yet: Patna High Court stays recovery u/s 112(9) of BGST, Reduces Appeal Deposit to 10%

The Patna High Court stayed the recovery proceedings under Section 112(9) of the Bihar Goods and Services Tax (BGST) Act due to the non-constitution of the GST Tribunal. The court reduced the required deposit for appeals to 10%, offering relief to the petitioner. This ruling highlights the ongoing issues faced by taxpayers in the absence of a functional GST Tribunal, which has delayed resolution of disputes and increased compliance challenges.