Case Law Details
PCPL and RK- JV Vs State of Bihar (Patna High Court)
The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:-
‘a) For issuance of writ in the nature of certiorari for quashing of the ex parte order passed by the respondent number 2 in exercise of power under section 73 of the Central Goods And Services Tax Act, 2017 (hereinafter referred to as the central act 2017 for short) and Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) and also for quashing of the summary of order issued in form GST DRC-07 dated 07.02.2021 in pursuance of such order;
b) For further issuance of a writ in the nature of certiorari for quashing of the appellate order dated 28.01.2023 issued vide memo number 166 by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 07.02.2021 passed by the respondent number 3 has been rejected without any application of mind to the various issues of facts and law raised by the petitioner;
c) For further restraining the respondents from taking any coercive action against the petitioner for recovery of the amount of tax, interest and penalty in terms of the impugned ex parte order of the respondent number 3 affirmed by the respondent number 2 in appeal as there is no statutory remedy with the petitioner in absence of GST tribunal in the state of Bihar for the present;
Please become a Premium member. If you are already a Premium member, login here to access the full content.
