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Case Law Details

Case Name : Munna Traders Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 9032 of 2023
Date of Judgement/Order : 08/08/2023
Related Assessment Year :
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Munna Traders Vs State of Bihar (Patna High Court)

Patna High Court held that imposition of penalty u/s 122 of Bihar Goods and Services Tax Act, 2017 (BGST Act) justified as assessee defaulted in tax payment due to an excessive claim of input tax credit which was later deposited

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