Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GANESH KUMAR vs. STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAIAN
PARTHA SARTHY
Pet. Counsel
Archana Sinha
Archana Shahi
Res. Counsel
Vivek Prasad

Petitioner / Applicant

GANESH KUMAR
Respondent STATE OF BIHAR AND OTHERS
Court Patna High Court
State

Bihar

Date Jul 11, 2023
Order No.

Civil Writ Jurisdiction Case No.9461 of 2023

Citation

2023(7) TAXREPLY 8255
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT The petitioner challenges the ex parte order of the appellate authority at Annexure-4. 2. Though the appeal was filed in time but the appellate authority merely for the reasons that despite opportunity being granted to the appellant to produce the documents in support of his case, he did not produce the same and also despite the finding that the supplier was not issued a notice in the appeal, it was dismissed for non-prosecution. 3. We have already held in Purushottam Stores vs. The State of Bihar & Ors; CWJC No. 4349 of 2023 decided on 25.04.2023; looking at the provisions of the Bihar Goods and Services Tax Act especially sub-sections (8), (9), (10), (11) and (12) of Section 107 of the Act, that the Appellate Authority has a duty and an obligation under the statute to look into the merits of the matter and also examine the grounds raised by the appellant and decide the issue on merits. The Appellate Authority even while considering the appeal ex parte will....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
24
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).