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G. POWER SOLUTION vs. STATE OF BIHAR AND OTHER
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Mohit Agarwal
Ananya Maitin
Priya Gupta
Res. Counsel
Vivke Prasad

Petitioner / Applicant

G. POWER SOLUTION
Respondent STATE OF BIHAR AND OTHER
Court Patna High Court
State

Bihar

Date Aug 17, 2022
Order No.

Civil Writ Jurisdiction Case No.11384 of 2022

Citation

2022(8) TAXREPLY 6251
Original Order
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ORDER

Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- (a) For quashing of the Order dated 21.03.2020 passed under Section 73(9) of Bihar GST Act, 2017 by the Respondent Assistant Commissioner of State Tax, Patna North Circle whereby the Input Tax Credit Claimed by the petitioner for the period April 2018 to March 2019 was denied for having been claimed after expiry of due date under Section 16(4) of the Bihar GST Act, 2017 for having been passed without issuance of any show cause notice to the petitioner, (b) For quashing of the consequential demand to the tune of Rs. 20,16,316/ issued in Form- GST-DRC-07 dated 23.03.2020 (c) For quashing the impugned From GST DRC-13 dated 22.02.2022 issued by the Respondent Department to the Banks wherein the direction was issued to freeze all the bank account of the Petitioner firm and its proprietor being operated in the said banks fir recovery of impugned demand notice dated 23.03.2020, withou....

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