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PUJA KIRANA vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

MADHURESH PRASAD
Pet. Counsel
Gautam Kumar Kejriwal
Res. Counsel
Vikash Kumar

Petitioner / Applicant

PUJA KIRANA

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

Bihar

Date Mar 2, 2023
Order No.

Civil Writ Jurisdiction Case No.2988 of 2023

Citation

2023(3) TAXREPLY 7134
Original Order
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ORDER

ORAL ORDER (Per: HONOURABLE MR. JUSTICE MADHURESH PRASAD) The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- a) For issuance of writ in the nature of certiorari for quashing of the order dated 15.12.2022 and the summary of demand issued in form GST APL - 04 dated 30.12.2022 passed by the respondent number 2 whereby the appeal preferred by the petitioner under section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "central act 2017" for short) and the Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected without any application of mind to the facts and materials on record and the audit report dated 03.10.2022 issued vide letter number 170 dated 19.11.2022 by the Additional Commissioner of State Taxes (Audit), Tirhut Division, Muzaffarpur; b) For further issuance of a writ in the nature of certiorar....

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