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S.P. SINGLA CONSTRUCTIONS PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
RAMESH CHAND MALVIYA
Pet. Counsel
Bijay Kumar Gupta
Manish Kumar
Res. Counsel
Vikash Kumar

Petitioner / Applicant

S.P. SINGLA CONSTRUCTIONS PVT. LTD.

Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Feb 27, 2025
Order No.

Civil Writ Jurisdiction Case No. 15748 of 2024

Citation

2025(2) TAXREPLY 12859
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ORDER

ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Standing Counsel No. 11 for the State. 2. This writ application has been preferred seeking the following reliefs: (I) For issuing of writ of certiorari or any other appropriate writ quashing/ setting aside the Order for Demand vide Case Id/ARN: AD100524005085S dated 14.05.2024 Process No-Nil dated 26.08.2024 (as contained in Annexure-P2) and summary of the Order vide Reference No-ZD100824036628E, dated 27.08.2024(as contained in Annexure-P-2A) in the form of DRC-07 passed by the Respondent No-5 demanding tax, interest and penalty as the Demand Order is time barred in view of the provision of Section 73 (9) & (10) BGST/CGST Act, 2017. (II) For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the Notification No.56/2023 CT dated 28.12.2023 extending the time limit specified under Section 73(10) of the CGST/BGST Act....

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