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BAIBHAW CONSTRUCTION PRIVATE LIMITED vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
RAJIV ROY
Pet. Counsel
Vinay Ranjan
Res. Counsel
Vivek Prasad
Supraya
Roona

Petitioner / Applicant

BAIBHAW CONSTRUCTION PRIVATE LIMITED

Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Oct 10, 2023
Order No.

Civil Writ Jurisdiction Case No. 2668 of 2023

Citation

2023(10) TAXREPLY 8114
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner herein an assessee under the Bihar Goods and Services Tax Act, 2017 (for brevity ‘BGST Act’) is aggrieved with the notices issued by two different Tax Authorities, which has resulted in simultaneous proceedings for the identical assessment years. The petitioner’s contention is only that the first of such inquiry be directed to be proceeded with and summons issued by the other, directed to be stayed till the conclusion of the first of such initiated proceedings, especially since the inquiry is conducted by a 'Proper Officer' as authorized under the Act, who is entitled to proceed under both the State and Central Goods and Services Tax enactments. The petitioner specifically refers to Section 6 of the BGST Act. 2. The learned Government Advocate and learned ASG seeks for continuation of the proceedings initiated by the various authorities. 3. A 'Proper Officer' is defined u....

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