ORAL JUDGMENT

(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)

Date : 13-02-2025 In the instant writ petition, petitioner has prayed for the following relief(s):

“a) For issuance of a writ in the nature of certiorari for quashing of the impugned order dated 25.07.2024 (Annexure-P/5) passed by Respondent No.2 for the period 2019-20 under Section 73 of the Bihar Goods and Service Tax Act, 2017 (“BGST Act”) as same being illegal and violative of principles of natural justice as well as contrary to the provisions of Section 75(4)

and (5) of the BGST Act.

b) For issuance of a writ in the nature of certiorari for quashing of the impugned show cause notice dated 22.05.2024 (Annexure-P/2) passed by Respondent No.2 as same being illegal and contrary to the provisions of law.

c) For further issuance of a writ or order or direction to stay the effect and operation of the impugned order and/or may restrain the respondents from taking any further coercive action against the Petitioner for recovery of the amount of tax and penalty in demand during the pendency of the present writ petition.

d) For grant of any other relief or reliefs to which the Petitioner is found entitled in the facts and circumstances