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MALI TRACTORS PRIVATE LIMITED vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Vinay Kumar Shraf
Amit Kumar Singh
Puneet Siddhartha
Res. Counsel
K.n. Singh
Anshuman Singh
Alok Kumar

Petitioner / Applicant

MALI TRACTORS PRIVATE LIMITED
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Dec 9, 2024
Order No.

Civil Writ Jurisdiction Case No. 16407 of 2024 with Civil Writ Jurisdiction Case No. 16427 of 2024

Citation

2024(12) TAXREPLY 12231
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ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the assessments made for the assessment years 2017-18 and 2018-19 respectively. For convenience, we refer to C.W.J.C. No. 16407 of 2024, the writ petition filed as against the assessment order for the year 2017-18. 2. The petitioner challenges Annexure-P/2 assessment order and Annexure-P/1 appellate order. The learned Counsel for the petitioner pointed out that with respect to the very same issue the petitioner was first issued a notice under Section 60 (1) of the Central/Bihar Goods and Services Tax Act, 2017 (for brevity, the Act) after scrutiny of returns, which was replied to by the petitioner. The notice was issued only since there was discrepancy in GSTR-1; monthly sales return and GSTR-3B; monthly returns comprising of the sales, input tax and the output tax payable. The discrepancy occurred only because of double entry of certain invoices for the months of September and October, 20....

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