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GRAPHIC TRADES PRIVATE LIMITED vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
ASHOK KUMAR PANDEY
Pet. Counsel
Vishal Agrawal
Gaurav Govinda
Ananya Maitin
Res. Counsel
Vikash Kumar

Petitioner / Applicant

GRAPHIC TRADES PRIVATE LIMITED
Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Apr 23, 2025
Order No.

Civil Writ Jurisdiction Case No. 4506 of 2025

Citation

2025(4) TAXREPLY 13033
Original Order
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ORDER

CAV JUDGMENT (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) This writ application has been preferred for the following reliefs:- “(i) For quashing and setting aside the Order bearing Reference No. A. Bureau (ITC) -17-38/24 (Khand-3)/198 /Patna dated 07.02.2025 [Impugned Order] issued under the signature of Respondent No. 3 being the Additional Commissioner of State Tax, Bihar, Patna, whereby he has directed the Respondent No. 4 to block the Input Tax Credit of the Petitioner to the tune of Rs. 1,18,41,455/- in terms of Rule 86A (1) (a) of the Bihar Goods & Service Tax Rules, 2017 (hereinafter referred as 'BGST Rules, 2017'), and to further take legal action against the Petitioner; (ii) For issuance of appropriate writ/s and/or direction/s upon the Respondent No. 3 & 4 to unblock the Input Tax Credit (hereinafter referred to as "ITC") lying in the Electronic Credit Ledger of the Petitioner amounting to Rs. 1,18,41,455/-; (iii) F....

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