Patna HC Dismisses GST Writ as Taxpayer Paid Penalty Without Protest & Skipped Appeal Remedy

Kishan Cement Stores Vs State of Bihar (Patna High Court) GST Detention Proceedings Held Concluded After Voluntary Payment of Tax and Penalty; Patna HC Refuses Relief Where Taxpayer Bypassed Statutory GST Appeal Mechanism; GST Penalty Challenge Rejected Because Goods Were Released After Taxpayer Accepted Demand; Patna HC Declines Refund of GST Penalty Paid During Goods Detention Proceedings. The petitioner filed a writ application before the Patna High Court seeking quashing of a Summary of Show Cause Notice for penalty in Form GST DRC-01 and Show Cause Notice in Form GST MOV-07 dated 13.10.20...