G. Power Solution Vs State of Bihar (Patna High Court)
The Hon’ble High Court, Patna in the matter of M/s G. Power Solution v. State of Bihar [Civil Writ Jurisdiction Case No. 11384 of 2022 dated August 17, 2022] set aside the order passed by the revenue department for denying Input Tax Credit (“ITC”), raising demand, and direction given for freezing the bank account on the ground that the orders are in violation of principles of natural justice and was ex-parte in nature.
Facts:
M/s G. Power Solutions (“the Petitioner”) has prayed for quashing the following orders:
- Order dated March 21, 2020 (“the Impugned order”) passed by the Revenue Department (“the Respondent”) under Section 73(9) of the Bihar Goods and Services Tax Act, 2017 whereby the ITC claimed by the Petitioner was denied for having been claimed after the expiry of due date.
- The consequential demand raised for INR 20,16,316 in Form GST DRC-07.
- The notice issued to a third person in Form GST DRC-13, issued by the Respondent to the banks wherein the direction was issued to freeze all the bank account of the Petitioner and his firm without even informing to the Petitioner.
- The Petitioner contented that the order appears to be ex-parte in nature.
Issue:
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