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PATNA HIGH COURT
P. B. BAJANTHRI J, SUNIL DUTTA MISHRA J
Shiv Ganga Trading Co. – Appellant
Versus
The State of Bihar through the Commissioner, Department of State Taxes – Respondent
| Table of Content |
|---|
| 1. petitioner challenges the legality of tax imposition. (Para 1) |
| 2. respondents argue compliance with procedures. (Para 2 , 3) |
| 3. court observes procedural failings led to annulment. (Para 4 , 5) |
| 4. the court directs fresh proceedings to address concerns. (Para 6 , 7) |
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 21-01-2025
1. In the instant petition, petitioner has prayed for following reliefs:-
a) For issuance of a writ or order or a direction in the nature of certiorari for quashing of the order dated 27.04.2024 and the summary of order issued in form GST DRC-07 dated 28.04.2024 passed and issued by the respondent number 2 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the central act 2017 for short) read with Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar Act
2017 for short);
b) For further issuance of a writ or order or a direction restraining the respondents from taking any coercive action against the petitioner in terms of section 79 of the central act 2017 and Bihar act 2017 for recovery of the amount of tax, interest and penalty determined in terms of the impugned orde
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