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ASSOCIATED POWER STRUCTURES PVT. LTD. vs. STATE OF BIHAR AND OTHER
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Aryan Sinha
Avinash Poddar
Puneet Siddhartha
Res. Counsel
Vivek Prasad

Petitioner / Applicant

ASSOCIATED POWER STRUCTURES PVT. LTD.
Respondent STATE OF BIHAR AND OTHER
Court Patna High Court
State

Bihar

Date Jul 8, 2021
Order No.

Civil Writ Jurisdiction Case No. 8542 of 2021

Citation

2021(7) TAXREPLY 4381
Original Order
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ORDER

Petitioner has prayed for the following relief(s): “1(A) A writ in the nature of Certiorari or any other appropriate writ/s, order/s direction/s, quashing the following: (i) Show cause Notice along with Summary of Show cause notice in FORM GST DRC-01 dated 14.02.2021 issued by respondent no.3 for the period April 2019 to March 2020 against the procedure as prescribed in Rule 142 of the Central Goods and Service Tax Rules 2017 (hereinafter referred as “CGST Rules, 2017”) and Bihar Goods and Service Tax Rules, 2017 (hereinafter referred as “BGST Rules, 2017”). (ii) Summary of order in FORM GST DRC-07 dated 23.02.2021, issued by respondent no. 3 for the period April 2019 to March 2020 without issuing the order under section 73(9) of the CGST Act, 2017 and further in violation of the principles of natural justice. (B) A writ in the nature of mandamus or any other appropriate writ/s, order/s direction/s for the following reliefs: (i) Dire....

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