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MANOJ KUMAR vs. THE STATE OF BIHAR AND OTHER
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Gautam Kumar Kejriwal
Res. Counsel
Vikash Kumar

Petitioner / Applicant

MANOJ KUMAR

Respondent THE STATE OF BIHAR AND OTHER
Court Patna High Court
State

Bihar

Date Oct 5, 2021
Order No.

Civil Writ Jurisdiction Case No.17524 of 2021

Citation

2021(10) TAXREPLY 4739

Original Order
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ORDER

Petitioner has prayed for the following relief:- (a) For issuance of a writ in the nature of certiorari for quashing of the communication in form GST APL-04 dated 09.04.2021 issued by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 09.02.2021 passed by the respondent No. 3 under section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected and a summary revised demand has been forwarded to the petitioner;   b) For issuance of a writ in the nature of certiorari for quashing of the order dated 09.02.2021 passed and issued by the Respondent No. 3 whereby liability of tax, interest and penalty has been imposed in a proceeding under Section 74 of the Bihar Act 2017; c) For further restraining the respondents from making recovery of the amount of tax, interest and penalty imposed and raised in terms of the impugned order dated 09.02.2021 passed by the resp....

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