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VIDYARTHI CONSTRUCTION PRIVATE LIMITED vs. THE STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

THE CHIEF JUSTICE
PRABHAT KUMAR SINGH
Pet. Counsel
Satyabir Bharti
Res. Counsel
Vikash Kumar

Petitioner / Applicant

VIDYARTHI CONSTRUCTION PRIVATE LIMITED
Respondent THE STATE OF BIHAR AND OTHERS
Court Patna High Court
State

Bihar

Date Jan 22, 2021
Order No.

Civil Writ Jurisdiction Case No.6417 of 2020

Citation

2021(1) TAXREPLY 4099
Original Order
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ORDER

Petitioner has prayed for the following relief(s): “i. Quashing the ex-parte assessment orders dated 29.10.2018, 31.07.2019, 07.08.2019, 24.07.2019 and 20.08.2019 in Fom ASMT-13, passed by the respondent no. 3 namely the Joint Commissioner, State Taxes, East Circle, Muzafarpur, Bihar under Section 62 of the Bihar Goods and Service Tax Act, 2017, for the period March, 2018, March, 2019 to June, 2019 by which on failure of the petitioner to furnish monthly returns under Section 39 of GST Act, the tax liability of the petitioner has been determined on the basis of materials available on record exercising his power of best judgment assessment; ii. To Quash the consequential summary of the orders dated 27.12.2018, 04.09.2019, 07.09.2019, 07.09.2019 and 20.08.2019 issued in Form DRC - 07 for the aforesaid period that is March, 2018, March, 2019 to June, 2019; iii. To quash the Notice of demand, all dated 08.02.2020, issued in Form DRC - 13, under process no. 1160, 1161 a....

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