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SHAURYA AND COMPANY vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

SANJAY KAROL
PARTHA SARTHY
Pet. Counsel
Brisketu Sharan Pandey
Vijay Kumar Singh
Res. Counsel
K.n. Singh
Anshuman Singh
Vikash Kumar

Petitioner / Applicant

SHAURYA AND COMPANY
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Dec 22, 2022
Order No.

Civil Writ Jurisdiction Case No.18413 of 2021

Citation

2022(12) TAXREPLY 6767
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s):- “For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the assessment order dated 30.12.2020 (Annexure-P/1) issued by Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar (Respondent No.7) whereby and whereunder the aforesaid Assessment Officer has quantified the tax liability, interest and penalty for the period April 2019 to March 2020 and thereby has imposed cumulative liability of Rs 33,70,165. 79 for the aforesaid period towards IGST. SGST, CGST tax liability, interest for 211 days @ 1.5% and penalty. (ii) For issuing a writ of certiorari or any other appropriate writ quashing setting aside the order dated 30.12.2020 (Annexure-P2) bearing Reference No/D1012200298034 issued under section 73 of GST Act (uploaded on the web portal) issued by Assistant Commissioner of State Tax, Gand....

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