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SANE RETAILS PRIVATE LIMITED vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
ALOK KUMAR SINHA
Pet. Counsel
Mrigank Mauli
Brisketu Sharan Pandey
Abhishek Kumar
Res. Counsel
Vikash Kumar
K.n. Singh
Anshuman Singh

Petitioner / Applicant

SANE RETAILS PRIVATE LIMITED
Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Apr 11, 2025
Order No.

Civil Writ Jurisdiction Case No. 470 of 2024

Citation

2025(4) TAXREPLY 12960
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ORDER

JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In these bunch of petitions, petitioners are stated to be registered dealers. They had claimed Input Tax Credit (for short ‘ITC’) under Section 16 (2) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) / Bihar Goods and Services Tax Act, 2017 (for short ‘BGST Act’) for a particular period and their claims have been rejected by the Deputy Commissioner of State Tax, Patliputra Circle, Central Division, Patna. Feeling aggrieved by the decision of the aforementioned Officer, they have availed statutory remedy of appeal before the appellate authority viz., Additional Commissioner of State Tax (Appeal), Central Division, Patna. The appellate authority has affirmed the decision of the Deputy Commissioner of State Tax in each of the cases. Hence, each of the petitioners have assailed the decisions of the aforementioned authorities. 2. For the purpose of factual aspec....

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