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BINOD TRADERS vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
S. B. PD. SINGH
Pet. Counsel
Mohit Agarwal
Lokesh Kumar
Vikash Khanna
Res. Counsel
Anshuman Singh

Petitioner / Applicant

BINOD TRADERS

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

Bihar

Date May 7, 2025
Order No.

Civil Writ Jurisdiction Case No. 5495 of 2025

Citation

2025(5) TAXREPLY 13530
Original Order
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ORDER

ORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant petitioner, petitioner has prayed for the following relief(s):- “(a) For quashing the Appellate Order dated 08.05.2024 issued in Form APL-02 under the signature of the Respondent Additional Commissioner, Appeal, Saran Division, Chapra, Saran whereby the same was dismissed by a one line non-reasoned order on the ground of delay in filing of Appeal; (b) For quashing the ex parte Assessment Order dated 20.09.2023 passed under Section 73(5) of the BGST Act, 2017 by the Joint Commissioner, State Tax, Siwan Circle, Siwan and subsequent demand raised in Form DRC 07 dated 20.09.2023 with respect to Financial Year 2017-18 as the same has been passed without granting any opportunity of hearing as contemplated under Section 75(4) of the BGST Act, 2017 and also without service of any notice, much less, show cause notice by any mode of service as contemplated under Section 169 of the BGST Act, 2017; ....

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