Dept. can’t recover balance amount from petitioner when amount more than pre-deposit paid already

Vihaan Networks Limited Vs The State of Bihar (Patna High Court) The present writ application has been filed seeking quashing of a notice bearing Process No. 336 dated 25.01.2023, issued by the Deputy Commissioner of State Tax, Special Circle, Patna, asking the petitioner to deposit outstanding amount of Rs. 97,24,149/- against the State Goods and Services Tax (SGST) by 27.01.2023. The petitioner is a company incorporated under the provisions of the Companies Act, 1956, and is registered under Bihar Goods and Services Tax Rules, 2017 (BGST Rules), vide GSTIN 10AACCR2460C1Z6. As pleaded in the ...