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M/S TIRUPATI TRADERS vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
ANIL KUMAR UPADHYAY
Pet. Counsel
Archana Sinha
Res. Counsel
Vikash Kumar

Petitioner / Applicant

M/S TIRUPATI TRADERS

Respondent THE STATE OF BIHAR
Court Patna High Court
State

Bihar

Date Jan 9, 2020
Order No.

Civil Writ Jurisdiction Case No.18806 of 2019

Citation

2020(1) TAXREPLY 3176

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(s):- (i) For issuance of writ of certiorari, quashing of Assessment Order dated 25.08.2018 and demand notice dated 24.01.2019 for Assessment Year 2013-14 (Annexure- 1 series). (ii) For quashing of assessment order dated 23.08.2018 and demand notice dated 24.01.2019 for Assessment Year 2014-15 (Annexure 1/1 series). (iii) For condoning the delay in filing appeal and fix a date of hearing accordingly before the Commissioner. (iv) For any other consequential relief or reliefs for which the petitioner is found entitled during course of hearing of this writ petition.” It is common case of the parties that the Statute provides the petitioner right to file an appeal under the provisions of the Bihar Goods and Service Tax Act, 2017. However, learned counsel for the petitioner contends that such appeals are not being accepted by wa....

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