ORAL JUDGMENT

(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

Date : 21-03-2025 Heard, Mr. Saket Tiwary, learned counsel for the petitioner and Mr. Vivek Prasad, learned GP-7 for the State-

respondents.

CWJC No. 8482 of 2024

2. The petitioner in this writ application is aggrieved by and dissatisfied with the order dated 22.01.2024 (Annexure ‘P1’) passed by the Assistant Commissioner of State Tax, Kadamkuan Circle, Patna by which the petitioner has been directed to pay a sum of Rs. 59,810/- holding that the petitioner was ineligible for availing Input Tax Credit (ITC) for financial year 2021-2022.

CWJC No. 9107 of 2024

3. The petitioner in this writ application is aggrieved by and dissatisfied with the order dated 22.01.2024 (Annexure ‘P1’) passed by Assistant Commissioner of State Tax, Kadamkuan Circle, Patna by which the petitioner has been directed to pay the sum of Rs.23,45,996/- holding that the petitioner was ineligible for availing Input Tax Credit for financial year 2023-24 (April 2023 to July 2023).

CWJC No. 9122 of 2024

4. The petitioner in this writ application is aggrieved by and dissatisfied with the order dated 24.01.2024 (Annexure ‘P1’) passed by the Assistant Commissioner