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RAM KRISHNA MISSION ASHRAMA vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Suraj Samdarshi
Res. Counsel
Vikash Kumar

Petitioner / Applicant

RAM KRISHNA MISSION ASHRAMA

Respondent THE STATE OF BIHAR
Court Patna High Court
State

Bihar

Date Jul 4, 2023
Order No.

Civil Writ Jurisdiction Case No.2683 of 2023

Citation

2023(7) TAXREPLY 8003

Original Order
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ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The writ petition is filed challenging the assessment orders for the years 2018-2019 and 2019-2020 both dated 13.02.2021. Copy of the orders along with its summary are produced as Annexures-2 and 3 in the writ petition. The petitioner claims that the petitioner had no information about the said orders and even the notice was not served properly. The petitioner’s contention is that both the assessment orders are ex parte and the orders themselves were brought to the notice of the petitioner only when notice of attachment was issued to the bank in which the petitioner maintains an account. The petitioner’s contention is only that the petitioner was not issued a physical notice; which is not the requirement under Section-169 of the Bihar Goods and Services Tax Act, 2017. It is true that Section 169 includes many modes of notice upon registered assessees like service through speed post, courier, messenger or mobile ph....

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