Case Law Details
Pramod Khad Bhandar Vs Union of India (Patna High Court)
Contention of Appellant
For issuance of a consequential writ or order for quashing of the ex parte order dated 05.03.2020 passed under section 73 of the state act and also for quashing of the summary of order issued in form GST DRC – 07 dated 05.03.2020 issued by the respondent no. 4 U/s 73(9) of the State Act whereby and where under the input tax credit claimed by the petitioner qua the taxable period of June 2018 has been rejected and denied for reasons of delay in filing of the respective returns in terms of section 16 (4) of both the acts;
For further issuance of a direction or order restraining the respondent number 4 from taking, any coercive action for recovery of the amount in demand from the petitioner during the pendency of the present writ application or for a direction for refund of the part or whole of the amount in case recovered from the petitioner in exercise of powers under the provisions of both the central and Bihar act during the pendency of the writ application;
Held by High Court
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