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MUNNA TRADERS vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Manoj Kumar Keshri
Res. Counsel
Vivek Prasad

Petitioner / Applicant

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

Bihar

Date Aug 8, 2023
Order No.

Civil Writ Jurisdiction Case No.9032 of 2023

Citation

2023(8) TAXREPLY 7753
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee, under the Bihar Goods and Services Tax Act, 2017 (for brevity, ‘BGST Act’) is aggrieved with the interest and penalty imposed on the assessee for excess claim of input tax credit, which stood paid subsequent to a notice issued under the BGST Act. The order imposing penalty is produced as Annexure-4 and an appeal filed, with delay, stood rejected on account of the delay being in excess of that which is permitted condonation under Section 107(4) of the BGST Act. 2. Learned counsel for the petitioner at the outset submits that there is a further remedy available before the Tribunal, which has not been constituted under Section 109 of the BGST Act. It is also pointed out that in many cases, this Court grants a stay of recovery on payment of 20% of the balance tax due, till the Tribunal is constituted and an appeal is enabled. Further, it is pointed out that there was no excess claim of....

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