SANJAY KAROL, CJ.:–Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):—

i. For setting aside the order dated 25.02.2020 issued by Assistant Commissioner State Tax, Bhagalpur Circle, Bhagalpur, whereby Interest of Rs. 74474/-. has been imposed under Section 75 (12) and Rule 142(5) of the Goods and Services Tax Act, 2017 for the Financial Year 2019-20, Period May' 2019 but without issuance of notice in terms of Rule 142 of Bihar Goods and Services Tax Rule, 2017 as also in gross violation of principle of natural justice.

ii. For setting aside consequential DRC 07 Dated 26.02.2020 issued by Assistant Commissioner State Tax, Bhagalpur Circle, Bhagalpur, whereby a demand of Rs. 74474/- has been issued for the Financial Year 2019-2020, Period May 2019.

iii. For setting aside the appellant order dated 09.09.2021 contained in Memo No. 267 Dated 09.09.2021 passed by Additional Commissioner State Tax (Appeal), Bhagalpur Division, Bhagalpur, whereby the appeal filed by the petitioner has been dismissed.

iv. For setting aside FORM GST APL 04 Dated 15.09.2021 issued by Additional Commissioner to State Tax, Bhagalpur Jurisdiction, Bhagalpur, whereby Demand of Rs.