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PATNA HIGH COURT
Rajeev Ranjan Prasad, J
Petitioner – Appellant
Versus
Commissioner, Goods and Service Tax (GST) – Respondent
| Table of Content |
|---|
| 1. petitioner engaged in sub-contracting. (Para 2 , 3 , 4) |
| 2. notice issued for tax liabilities. (Para 5 , 9 , 10) |
| 3. petitioner failed to cooperate. (Para 12 , 13 , 14) |
| 4. legal liability lies with service provider. (Para 16 , 17 , 20) |
| 5. court upheld gst demand order. (Para 18 , 19) |
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
Date : 11-04-2025
This writ application has been preferred for the following reliefs:-
“(i) For issuance of an appropriate writ, order or direction in the nature of certiorari for quashing of and setting aside the order dated 09.02.2024 passed by the Commissioner, Goods and Service Tax (GST) as contained in impugned order to the present writ application.
(ii) For issuance of any other appropriate writ/writs, order/orders, direction/directions for which the writ petitioner would be found entitled under the facts and circumstances of the case.
” Brief facts of the case
2. The petitioner is a private limited company registered under the Companies Act having its head office/registered office at Patna in the State of Bihar. It is carrying on business of construction of efficient and reliable power substation and electrical transmission and distributio
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