Case Law Details
Vivek Kumar Mittal Vs State of Bihar (Patna High Court)
The case of Vivek Kumar Mittal Vs State of Bihar in the Patna High Court revolved around GST orders that were passed without providing an opportunity for the petitioner to be heard. This article delves deep into the legal intricacies of this landmark case, discussing its implications for future GST cases and the importance of due process in legal matters.
Background
Vivek Kumar Mittal filed a petition against the State of Bihar, challenging various orders that levied tax and penalties under Section 73(9) of the BGST Act, 2017. The petitioner claimed that these orders were passed without providing him with a fair opportunity to be heard. The petitioner also argued that the orders were unlawful as they did not consider the pre-conditions for claiming input tax credit, among other things.
Court’s Observations
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