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SUMAN KUMAR vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

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

Petitioner / Applicant

SUMAN KUMAR
Respondent THE STATE OF BIHAR
Court Patna High Court
State

Bihar

Date Mar 3, 2021
Order No.

Civil Writ Jurisdiction Case No. 1979 of 2021

Citation

2021(3) TAXREPLY 3947
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ORDER

Petitioner has prayed for following relief(s) : a) For issuance of a writ in the nature of certiorari for quashing of the ex parte order of assessment dated 14.09.2019 issued vide reference number 674 in form GST ASMT-13 by the respondent number 3; b) For holding and a declaration that the statutory return in form GSTR 3B filed by the petitioner for the month of June 2019 is valid and the declaration made therein by the petitioner holds primacy over the figures determined by the respondent number 4 in terms of the best judgment assessment made under Section 62(1) of the Goods And Services Tax Act, 2017 (hereinafter referred to as 'the act" for short); c) For further holding and a declaration that Section 16(2), 16(4), 39 read with Section 46 and 47 of the act permits filing of a monthly return after due date and imparts all characteristics of a return valid and acceptable in terms of law; d) For further holding a declaration that the nature of jurisdiction c....

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