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SHANKAR PRASAD vs. THE STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
S. KUMAR
Pet. Counsel
Gautam Kumar Kejriwal
Res. Counsel
Vikash Kumar

Petitioner / Applicant

SHANKAR PRASAD
Respondent THE STATE OF BIHAR AND OTHERS
Court Patna High Court
State

Bihar

Date Jun 11, 2021
Order No.

Civil Writ Jurisdiction Case No. 9781 of 2021

Citation

2021(6) TAXREPLY 4346
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ORDER

1. Learned counsel for the parties desire the matter be taken up today. 2. Petitioner has prayed for the following relief(s): a) For issuance of a writ in the nature of certiorari for quashing of the order dated 01.03.2020 and summary of order in form GST DRC-07 dated 01.03.2020 passed and issued by the respondent number 3 under section 74(1) of the Bihar Goods And Service Tax Act, 2017 (hereinafter referred to as the "Bihar act 2017" for short); b) For further quashing of the impugned order dated 03.03.2021 passed by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 01.03.2020 has been rejected on technical grounds of delay; c) For holding and a declaration that the impugned order dated 01.03.2020 passed by the respondent No. 3 is highly cryptic, nonspeaking and based on complete non-application of mind to the fact that the liability of unpaid tax was discharged by the petitioner through the credit balance exist....

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