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PUNIT KUMAR CHOUBEY vs. COMMISSIONER, COMMERCIAL TAX, PATNA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Achhaibar Singh

Res. Counsel

Raghwanand

Petitioner / Applicant	PUNIT KUMAR CHOUBEY
Respondent	COMMISSIONER, COMMERCIAL TAX, PATNA & OTHERS
Court	Patna High Court
State	Bihar
Date	Aug 10, 2023
Order No.	Civil Writ Jurisdiction Case No.9975 of 2023
Citation	2023(8) TAXREPLY 8502
Original Order
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ORDER
JUDGMENT The writ petition is filed against an assessment order and the rejection of an appeal filed, on the ground of limitation. It is urged that the assessment order itself was an ex parte order. 2. A detailed counter affidavit has been filed by the State, wherein it is pointed out that there was a notice issued and repeated opportunities given to the assessee for putting forth their explanation of the excess input tax claimed; which however was not availed of by the assessee. The assessee had claimed input tax credit respectively of Rs. 3,78,624.23/- each under CGST and SGST Act. However, the GSTR-2A made available by the supplier of the petitioner-assessee showed only a credit of Rs. 93,825.77/-. At first an electronic notice was uploaded in the portal, which was dated 17.08.2021 to which no response was received. Reminders were made repeatedly on 06.09.2021 and 16.09.2021, which were also not responded to. Finally a show-cause notice along with a summar....