^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

M/S. SR ELECTRICALS vs. THE STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

CHIEF JUSTICE
S. KUMAR

Pet. Counsel

Brisketu Sharan Pandey

Res. Counsel

Lalit Kishore

Petitioner / Applicant	M/S. SR ELECTRICALS
Respondent	THE STATE OF BIHAR AND OTHERS
Court	Patna High Court
State	Bihar
Date	Jan 27, 2021
Order No.	Civil Writ Jurisdiction Case No.9769 of 2020
Citation	2021(1) TAXREPLY 3891
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 62

☍

Section 79

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Petitioner has prayed for the following relief(s): “(i) For Issuing a writ of mandamus or any other appropriate writ quashing/ setting aside the summary best-judgment assessment orders dated 14.09.2019 & 12.10.2019 (Annexure P/2 Series) passed under Section 62 of the CGST Act, 2017 for the Months of July 2019 and August 2019 and consequently the recovery notices dated 04.03.2020 (Annexure P/6 Series) issued in Form DRC-13 to Respondents No. 4 and 5, under Section 79 of the CGST Act, 2017, which recovery has kept in abeyance on basis of the direction given by Office of the Advocate General, Bihar, dated 17th March, 2020 and/or (ii) For issuing writ of mandamus and thereby directing the Respondents to refund sum of ₹ 59,810/- and any such amount which has been recovered from the Electronic Cash ledger of the petitioner by the Respondents as CGST/SGST after the assessment order dated 14.04.2019 in relation to July 2019 for F.Y. 2019-20. (iii) For issuing writ of....