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BADRI PRASAD YADAV vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

MADHURESH PRASAD
Pet. Counsel
Shailesh Anand
Res. Counsel
Vivek Prasad

Petitioner / Applicant

BADRI PRASAD YADAV
Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date May 18, 2023
Order No.

Civil Writ Jurisdiction Case No.3021 of 2023

Citation

2023(5) TAXREPLY 7447
Original Order
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ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner in the writ petition is aggrieved with the dismissal of the appeal by an order dated 21.09.2022, which dismissal was on account of the delay in filing the same. Admittedly, a show-cause notice was issued under Section 73 of the Bihar Goods and Services Tax Act-2017 (hereinafter referred to as BGST Act) on 08.11.2021, pursuant to which an order was passed on 27.12.2021, which is produced as Annexure-P/2. On the same day on which the order was issued a demand notice was also issued, which is produced as Annexure-P/1 and appeal against the order dated 27.12.2021 was filed on 02.09.2022 and the same stood dismissed by order dated 21.09.2022, produced as Annexure-P/4. The petitioner in the writ petition admitted in paragraph no. 6 that in the assessment year 2020-21, there arose wrongful claim of input tax credit by the petitioner, since the supplier had not paid the tax in question to the department. The sc....

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