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MICRO INFO SOLUTION PVT. LTD. vs. THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY-CUM-COMMISSIONER, THE JOINT COMMISSIONER, THE ASSISTANT COMMISSIONER
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
ANIL KUMAR UPADHYAY
Pet. Counsel
Alok Kumar
Res. Counsel
Vikash Kumar

Petitioner / Applicant

MICRO INFO SOLUTION PVT. LTD.

Respondent THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY-CUM-COMMISSIONER, THE JOINT COMMISSIONER, THE ASSISTANT COMMISSIONER
Court Patna High Court
State

Bihar

Date Jan 14, 2020
Order No.

Civil Writ Jurisdiction Case No.22230 of 2019

Citation

2020(1) TAXREPLY 1374

Original Order
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ORDER

The petitioner has prayed for the following relief: “For quashing/setting aside the order and demand dated 30.05.2019 passed by the learned Assistant Commissioner, State Tax, Gandhi Maidan Circle, Patna whereby and whereunder Tax, interest and penalty has been imposed to the tune of ₹ 97,378/- by rejecting the claim of transitional credit of SGST under Section 140 of GST Act, 2017 and other relief or reliefs for which the petitioner is entitled on the facts and circumstances of the case.” It is not disputed before us, as urged by Mr. Vikash Kumar, learned counsel appearing on behalf of respondents, that petitioner has an equally efficacious alternative remedy of preferring an appeal under the provisions of Bihar Goods and Services Tax Act, 2017. Learned counsel for the petitioner states that petitioner shall be content, if petitioner is permitted to exhaust such remedy by filing a statutory appeal. Mr. Vikash Kumar states that any such appeal preferred ....

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