Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

VISHWANATH IRON STORE vs. THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY, COMMERCIAL TAX DEPARTMENT, GOVT. OF BIHAR., THE COMMISSIONER OF STATE TAX, BIHAR, PATNA., THE JOINT COMMISSIONER OF STATE TAX, SASARAM CIRCLE, SASARAM., THE ASSISTANT COMMISSIONER OF STATE TAX, SASARAM CIRCLE, SASARAM.
(Patna High Court)

Hon'ble Judges:

ANIL KUMAR UPADHYAY
SANJAY KAROL
Pet. Counsel
Parijat Saurav
Res. Counsel
Vikash Kumar

Petitioner / Applicant

VISHWANATH IRON STORE
Respondent THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY, COMMERCIAL TAX DEPARTMENT, GOVT. OF BIHAR., THE COMMISSIONER OF STATE TAX, BIHAR, PATNA., THE JOINT COMMISSIONER OF STATE TAX, SASARAM CIRCLE, SASARAM., THE ASSISTANT COMMISSIONER OF STATE TAX, SASARAM CIRCLE, SASARAM.
Court Patna High Court
State

Bihar

Date Jan 14, 2020
Order No.

Civil Writ Jurisdiction Case No.15104 of 2019

Citation

2020(1) TAXREPLY 1380
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Petitioner has prayed for the following relief(s):- (i) For issuance of a writ of certiorari or any other appropriate writ, order or direction for quashing of the order in form of show cause notice contained in reference no. ZA100719000010I dated 01.07.2019 issued u/s 73 in form GST DRC-01 passed by the Asst. Commissioner of State Tax, Sasaram Circle, Sasaram, qua the levy of interest of ₹ 19,68,689.12/-. In the order dated 01.07.2019, the claim of Input Tax Credit to the extent of ₹ 55,69,823.28/- has been held to be inadmissible and consequentially interest of ₹ 19,68,689.12/- has been levied without there being any shortfall in payment of tax/cess, being wholly without jurisdiction and in teeth of the provisions of the Bihar Goods and Service Act, 2017. (ii) For stay of the order in form of show cause notice contained in reference no. ZA100719000010I dated 01.07.2019 issued u/s 73 in form GST DRC-01 passed by the Asst. Commissioner of State Tax, Sasaram Circle, ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
24
May
S
M
T
W
T
F
S
25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).