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MAA GAYTRI DISTRIBUTOR vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
SUNIL DUTTA MISHRA
Pet. Counsel
Archana Sinha
Alok Kumar
Shubham Shankar
Res. Counsel
Vivek Prasad

Petitioner / Applicant

MAA GAYTRI DISTRIBUTOR

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

Bihar

Date Mar 4, 2025
Order No.

Civil Writ Jurisdiction Case No. 9658 of 2024

Citation

2025(3) TAXREPLY 13249
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) Heard learned counsels for the parties. 2. In the instant petition, petitioner has prayed for following reliefs:- “(a) For issuance of writ of certiorari against order dated 08.02.2021 (Annexure-3) issued by respondent no. 3 without giving opportunity of hearing and violating the principles of natural justice and also quashing of the order dated 19.03.2024 (Annexure-6) issued by respondent no. 4 without giving any opportunity of hearing and violating the Principles of natural justice as well as provisions of Sec 107(8) of BGST Act. (b) For any other consequential relief or reliefs for which the petitioner is found entitled during the course of hearing of the writ petition.” 3. Petitioner’s appeal has been rejected by the appellate authority on the sole ground that it was beyond the time-limit stipulated under Section 107 of the GST Act. 4. Learned counsel for the petitioner subm....

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