GST Demand Recovery Cannot Survive Once Assessment Order Is Withdrawn: Patna HC

Asma Automobiles Private Limited Vs State of Bihar (Patna High Court) Patna High Court Directs GST Refund After Withdrawal of Assessment Order; Patna HC Orders Refund of Recovered GST Amount Due to Withdrawn Tax Assessment; Patna HC Grants Relief in GST Recovery Case Following Withdrawal of DRC-07 Order.  In Asma Automobiles Private Limited Vs State of Bihar, the petitioner challenged the order dated 12.12.2020 issued under Section 73 of the Bihar Goods and Services Tax Act, 2017 in Form GST DRC-07 for October 2020. The order levied tax of ₹42,20,966 each under CGST and SGST, totaling ₹84...