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GAYA MARKETING vs. THE STATE OF BIHAR, THE JOINT COMMISSIONER OF STATE TAXES, THE ASSISTANT COMMISSIONER OF STATE TAXES
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
ANIL KUMAR UPADHYAY
Pet. Counsel
Gautam Kumar Kejriwal
Res. Counsel
Vikash Kumar

Petitioner / Applicant

GAYA MARKETING

Respondent THE STATE OF BIHAR, THE JOINT COMMISSIONER OF STATE TAXES, THE ASSISTANT COMMISSIONER OF STATE TAXES
Court Patna High Court
State

Bihar

Date Jan 14, 2020
Order No.

Civil Writ Jurisdiction Case No.23783 of 2019

Citation

2020(1) TAXREPLY 1461

Original Order
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ORDER

Heard learned counsel for the petitioner and learned counsel for the respondents. Petitioner has prayed for the following relief: “a) For issuance of a writ in the nature of certiorari for quashing of the order dated 26.09.2018 passed by the respondent no. 3 being illegal and without jurisdiction in terms of Section 39, 46, 47 and 50 of the Bihar Goods and Service Tax Act, 2017 (hereinafter referred to as the Act for short); b) For issuance of a writ in the nature of certiorari for quashing of the notice of demand in form DRC-07 dated 03.10.2018 under the act issued by the respondent number 3 in consequence of the impugned order of interest; c) For holding and a declaration that the impugned order and the consequential notice of demand issued upon the petitioner suffers from violation of the principles of natural justice and also violative of the statutory provision of Section 46 of the Act whereby and in light of which the respondent no. 3 was obliged to issue....

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