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NATIONAL CO-OPERATIVE CONSUMER FEDERATION OF INDIA LIMITED vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
PARTHA SARTHY
Pet. Counsel
Daya Shankar Prasad Sinha
Res. Counsel
Vivek Prasad

Petitioner / Applicant

NATIONAL CO-OPERATIVE CONSUMER FEDERATION OF INDIA LIMITED
Respondent THE STATE OF BIHAR
Court Patna High Court
State

Bihar

Date Dec 9, 2022
Order No.

Civil Writ Jurisdiction Case No.16790 of 2022

Citation

2022(12) TAXREPLY 6725
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :- “1……...for issuing writ of mandamus and other appropriat e-writ for seeking direction to the respondent to hear the case treating one case & for allowing ITC even ITC non-reflection transaction in GSTR-2A. 2. The petitioner has preferred an application u/s 117 of CGST Act 2017 against the appellate common order dated 15.03.2022 vide in GST Appeal Case No. GST/PTC-51/2020-21 & in Appeal Case No. GST/PTC 52/2020-21 arise against the assessment order dated 07.03.2020 & 10.02.2021 respectively.” It is brought to our notice that vide impugned order dated 15.03.2022 passed by the Respondent No. 1 namely the State of Bihar through the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna in GST Appeal Case No. GST/PTC-51/2020-21 and Appeal Case No. GST/PTC 52/2020-21....

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