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K.R. STEEL TRADERS vs. THE STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
RAJAN GUPTA
Pet. Counsel
Gautam Kumar Kejriwal
Res. Counsel
Vikash Kumar

Petitioner / Applicant

K.R. STEEL TRADERS

Respondent THE STATE OF BIHAR AND OTHERS
Court Patna High Court
State

Bihar

Date Oct 21, 2021
Order No.

Civil Writ Jurisdiction Case No.17795 of 2021

Citation

2021(10) TAXREPLY 4785

Original Order
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ORDER

Petitioner has prayed for the following relief(s): “1(a) For issuance of a writ in the nature of certiorari for quashing of the appellate order dated 16.12.2020 issued vide form GST APL-02 by the respondent no.2 whereby the appeal preferred by the petitioner has been rejected on grounds of delay; (b) For issuance of a writ in the nature of certiorari for quashing of the order dated 16.08.2019 passed by the respondent No. 3 under section 140 and 73(9) of the Bihar goods and service tax act 2017 (hereinafter referred to as the Bihar act 2017 for short) and summary or order issued vide reference number ZA819002355U in form GST DRC-07 dated 29.08.2019 by the respondent number 3 on grounds of the same being without jurisdiction; (c) For holding and declaration that the appeal preferred by the petitioner on 10.12.2020 is well within limitation prescribed under section 107 of the Bihar act 2017 in view of the order dated 30.04.2020 and 18.05.2020 passed in C.W.J.C. number....

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