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AGARWAL TUBE COMPANY vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
S. B. PD. SINGH
Pet. Counsel
Bijay Kumar Gupta
Res. Counsel
Krishna Nandan Singh
Anshuman Singh
Shivaditya Dhari Singh

Petitioner / Applicant

AGARWAL TUBE COMPANY
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Apr 21, 2025
Order No.

Civil Writ Jurisdiction Case No. 14239 of 2024

Citation

2025(4) TAXREPLY 13091
Original Order
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ORDER

ORDER ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following reliefs: “ i) The demand order vide Process No- Nil dated 30.11.2023 (as contained as Annexxure-P-2) and Summary of demand order vide Reference No. ZD101123029705Y, dated 30.11.2023 (as contained in Annexure-P-2A) in form of DRC-07 passed by the Respondent No.-5 demanding tax, interest and penalty amounting to Rs. 9,76,879.00 under the IGST Rs. 5,52,642.)) under CGST and 5,52,642.00 BGST Act total amounting to Rs. 20,82,163.00.00 for the period JULY 2017 to March-2018 in Form GST DRC-07 be quashed as the Demand Order is time barred in view of the provision of Section 73(9) & (10) BGST/CGST Act, 2017. ii) For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the Notification No. 9/2023 CT dated 31.03.2023 extending the time limit specified under Section 73(10) of the CGST/BGST Act, 2017 by virtue of the powe....

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