JUDGMENT :

RAJEEV RANJAN PRASAD, J.

Mrs. Archana learned Senior counsel for the petitioner and Mr. Anshuman Singh, learned Senior standing counsel for the CGST and CX and Mr. Vikash Kumar, Standing counsel for the State.

2. This writ petition has been preferred seeking the following reliefs :

That the Present Writ Petition is being filed for the following reliefs:

i) For direction upon the Respondent Commissioner of State Tax, Department of State Tax, Government of Bihar, Patna to register, hear and dispose of the Revision Application filed under section 108 of the GST Act, 2017 by the Petitioner against the order dated 31.10.2023 passed under section 73(9) of the GST Act, 2017 by the Respondent Deputy Commissioner of State Tax, Patna Central Circle-2, Patna with respect to Financial Year July, 2017 to March, 2018 as the same has been filed through e-mail dated 06.03.2024 due to non-uploading of Revision Application on the GST Portal of the Respondent Department;

ii) For direction upon the Respondent Deputy Commissioner of State Tax, Patna Circle-2, Patna to not take any coercive action or recovery measures for recovery of the impugned order dated 31.10.2023 passed under section 73(9) of