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GANPATI MOTORS vs. CHIEF COMMISSIONER & OTHER
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Deepak Kumar

Res. Counsel

K.n. Singh

Anshuman Singh

Petitioner / Applicant	GANPATI MOTORS
Respondent	CHIEF COMMISSIONER & OTHER
Court	Patna High Court
State	Bihar
Date	Aug 22, 2024
Order No.	Civil Writ Jurisdiction Case No. 12294 of 2024
Citation	2024(8) TAXREPLY 11909
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ORDER
JUDGMENT The petitioner is aggrieved with the appellate orders passed against the rejection of refund applications filed by the petitioner. 2. The learned Counsel for the petitioner submits that the original order has been passed without considering the specific allegation in the show-cause notice. 3. The learned Standing Counsel for the Department, however, submits that Annexure-P/2 series of show-cause notices are not with respect to the subject matter of the refund but deals with the address of the principal place of business not matching with the address mentioned in the rent agreement. 4. We also see that the original order passed in appeal for refund inter alia refers to the appellant’s principal place of business having been found by the AIO to be not as per the rent agreement. 5. It is also pointed out by the learned Government Advocate that in Paragraph No. 12 of the impugned order, the specific allegation raised in the show-cause notice has been d....