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LORD VISHNU CONSTRUCTION PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
RAMESH CHAND MALVIYA
Pet. Counsel
Archana Shahi
Mohit Agarwal
Vishal Kumar
Res. Counsel
Anshuman Singh
Shivaditya Dhari Sinha
Vikas Kumar

Petitioner / Applicant

LORD VISHNU CONSTRUCTION PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Mar 3, 2025
Order No.

Civil Writ Jurisdiction Case No. 5291 of 2024

Citation

2025(3) TAXREPLY 12657
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Mrs. Archana learned Senior counsel for the petitioner and Mr. Anshuman Singh, learned Senior standing counsel for the CGST and CX and Mr. Vikash Kumar, Standing counsel for the State. 2. This writ petition has been preferred seeking the following reliefs : That the Present Writ Petition is being filed for the following reliefs: i) For direction upon the Respondent Commissioner of State Tax, Department of State Tax, Government of Bihar, Patna to register, hear and dispose of the Revision Application filed under section 108 of the GST Act, 2017 by the Petitioner against the order dated 31.10.2023 passed under section 73(9) of the GST Act, 2017 by the Respondent Deputy Commissioner of State Tax, Patna Central Circle-2, Patna with respect to Financial Year July, 2017 to March, 2018 as the same has been filed through e-mail dated 06.03.2024 due to non-uploading of Revision Application on the GST Portal of....

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