Case Title | Balwant Construction Pvt Ltd. VS State of Bihar |
Court | Patna High Court |
Honourable Judges | Justice Dinesh Kumar Singh Justice Anil Kumar Sinha |
Citation | 2020 (12) GSTPanacea 157 HC Patna Civil Writ Jurisdiction Case No. 120, 157 of 2020 |
Judgement Date | 18-December-2020 |
The writ applications aim to nullify the assessment order dated August 28, 2019, under Section 62 of the Bihar Goods and Services Tax Act, 2017, issued by the Assistant Commissioner of State Taxes (respondent No.4).
The writ applications aim to quash the assessment order dated 28.08.2019 under Section 62 of the Bihar Goods and Services Tax Act, 2017 issued by respondent No.4, the Assistant Commissioner of State Taxes, Bhabhua Circle, Bhabhua, Kaimur. CWJC No.157 of 2020 challenges the order passed in Reference No.99 for the period of May 2019-20, while CWJC No.120 of.
The writ applications have been filed to quash the order of assessment dated 28.08.2019 under Section 62 of the Bihar Goods and Services Tax Act, 2017 by respondent No.4, the Assistant Commissioner of State Taxes, Bhabhua Circle, Bhabhua, Kaimur. CWJC No.157 of 2020 has been preferred against the order passed in Reference No.99 for the period of May, 2019-20 while CWJC No.120 of 2020 has been preferred against the order passed in Reference No.100 for the period of June, 2019-20. It is submitted by learned counsel for the petitioner that CWJC No.404 of 2020, preferred by the same petitioner, in.
The above-mentioned writ applications have been filed for quashing the order of assessment dated 28.08.2019 under Section 62 of the Bihar Goods and Services Tax Act, 2017, by respondent No.4, the Assistant Commissioner of State Taxes, Bhabhua Circle, Bhabhua, Kaimur CWJC No.157 of 2020 has been preferred against the order passed in Reference No.99 for the period of May, 2019-20, while CWJC No.120 of 2020 has been preferred against the order passed in Reference No.100 for the period of June, 2019-20 It is submitted by learned counsel for the petitioner that CWJC No. 404 of 2020, preferred by the same petitioner, in which the assessment order passed for the period of March, 2019-20 is under challenge, has been directed to be listed on 30.03.2020 by a Co-ordinate Bench of this Court and the State respondents have been directed to file a counter affidavit.
The above writ applications seek to quash the assessment order dated 28.08.2019 under Section 62 of the Bihar Goods and Services Tax Act, 2017 by respondent No.4, the Assistant Commissioner of State Taxes, Bhabhua Circle, Bhabhua, Kaimur CWJC No.157 of 2020 challenges the order passed in Reference No.99 for the period of May, 2019-20, while CWJC No.120 of 2020 challenges the order passed in Reference No.100 for the period of June, 2019-20 The learned counsel for the petitioner submits that CWJC No. 404 of 2020, filed by the same petitioner, challenges the assessment order for the period of March, 2019-20 and has been listed for 30.03.2020 by a Co-ordinate Bench of this Court with directions to the State respondents to file a counter affidavit In these circumstances, it is directed to list these matters on 30.03.2020 along with CWJC No. 404 of 2020, and in the meantime, the learned counsel for the respondents is expected to file a counter affidavit.
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