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OM TRADERS vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
S. B. PD. SINGH
Pet. Counsel
D.v.pathy
Sadashiv Tiwari
Hiresh Karan
Res. Counsel
Anshuman Singh
Vikas Kumar

Petitioner / Applicant

OM TRADERS

Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date May 13, 2025
Order No.

Civil Writ Jurisdiction Case No. 16509 of 2024

Citation

2025(5) TAXREPLY 13380
Original Order
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ORDER

ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant petition, the petitioner has prayed for the following relief(s):- i) the order dated 06.05.2020 (as contained in Annexure – P 6) passed by the respondent no. 2 for the Tax period 2019-20 only on the ground that the grievance was already addressed by the proper authority under the State Act and that there is no provision of adjustment of erroneous payment of tax under one head i.e. IGST with the liability of other head i.e. CGST and SGST and advising payment of erroneously payment of tax again and claim refund without reference to the respondent no. 1 to whom the application was addressed being contrary to the settled principles of natural justice and also Article 265 of the Constitution of India be set aside and quashed. ii) the order dated 23.08.2024 and also the summary of order in Form GST DRC – 07 (as contained in Annexure – P 9 series) passed by the respondent no. 6 rais....

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