^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

SHIV KISHOR CONSTRUCTION PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Patna High Court)

Hon'ble Judges:

SANJAY KARO
S. KUMAR

Pet. Counsel

Ranjeet Kumar

Res. Counsel

K.n.singh

Vikash Kumar

Alok Kumar Agrawal

Petitioner / Applicant	SHIV KISHOR CONSTRUCTION PRIVATE LIMITED
Respondent	THE UNION OF INDIA AND OTHERS
Court	Patna High Court
State	Bihar
Date	Sep 25, 2020
Order No.	Civil Writ Jurisdiction Case No.7374 of 2020
Citation	2020(9) TAXREPLY 3380
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 74

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Petitioner has prayed for the following relief(s):- “(i) For setting aside the order dated 31.01.2020 passed by the Deputy Commissioner of State Tax, Patna Central Circle. Bihar, Patna in exercise of the jurisdiction conferred under Section 74(1) of the Bihar Goods and Services Tax Act, 2017, whereby it was observed that the petitioner in his Return submitted in GSTR-3B for the month of April 2019 to June 2019 shown supply of ₹ 51974600.10 whereas as per TDS Return GSTR 2A the supply appears to be ₹ 62534562.00 and in this manner the petitioner concealed/suppressed/evaded supply of ₹ 10559962.00 and accordingly Tax, Interest and Penalty was assessed for ₹ 3872760.00 The order is completely without jurisdiction as same was issued without complying the mandatory provision, i.e, Section 61 of the Central/Bihar Goods and Services Tax Act, 2017. The order is bad in law on account of another fact that the show cause notice under Section 73(5)/74(....