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Bijay Kumar Yadav vs. The State of Bihar & Ors.: Patna High Court Quashes Ex-Parte Assessment Order Under Section 74 of CGST/BGST Act, 2017 for Violation of Principles of Natural Justice and Lack of Reasons
Facts of the Case
Assessee
Details: M/s Bijay Kumar Yadav is a sole
proprietorship firm situated at Kalyanpur, Ward No. 1, Supaul, Bihar -
852105, represented by its proprietor Bijay Kumar Yadav.
I...
M/s. Shiv Coal Trading vs. The Union of India & Ors.: Patna High Court Quashes Ex-Parte Assessment and Appellate Order Under Section 73 of CGST Act due to Violation of Principles of Natural Justice and Lack of Reasoned Order
Facts of the Case
Petitioner's
Identity: M/s. Shiv Coal Trading, represented through
its Proprietor Mukesh Kumar Pankaj @ Mukesh Kumar Singh.
Assessment
Period: 1st Quarter of F.Y. 2019–20 (April...
M/s K.K.K.O. Brand vs. The State of Bihar & Ors. | Patna High Court Quashes Cryptic Ex-Parte Order u/s 73(9) of BGST Act & Form GST DRC-07 for Violation of Natural Justice
Facts of the CaseThe petitioner, M/s K.K.K.O. Brand, operating through
its Proprietor Nand Kishor Singh, filed a writ petition under Article 226 of
the Constitution of India before the High Court of Judicature at Patna...
M/s Friends Mobile vs. Union of India & Ors. (CWJC No. 13286 of 2022) | High Court Quashes Ex-Parte Assessment Order for Discrepancy Between GSTR-3B and GSTR-2A Due to Violation of Natural Justice under Section 73 of BGST Act
Facts of the Case
Assessee
& Business Profile: The petitioner, M/s Friends
Mobile, is a sole proprietorship firm situated at Boring Road, Patna,
Bihar, operating through its authorized signatory, ...
M/s Sri Sai Krishna Constructions & Ors. Versus The State of Jharkhand & Ors.: High Court Directs Expeditious Settlement of Post-GST Differential Tax Claims for Pre-GST Works Contracts via Standard Operating Procedure (SOP) under Section 15 of CGST/JGST Act, 2017
FACTS OF THE CASE
The
batch of writ petitions was filed by several contractors, led by M/s Sri
Sai Krishna Constructions, Harvin Construction Pvt. Ltd., Royal
Infraconstru Limited, Classic Engicon Pvt...
Rohan Raj (Proprietor of Saanvi Automobiles) vs. The State of Bihar & Others: High Court Quashes Ex-Parte GST Assessment Order for Violation of Natural Justice and Lack of Reasoned Adjudication Under Sections 73/74 and 107 of BGST/CGST Act, 2017
Facts of the Case
The
Petitioner, Rohan Raj, Son of Rajeshwar Singh, is the proprietor of
Saanvi Automobiles (GSTIN: 10AORPR1596R1ZI), having its place of
business at Azad Nagar, Near Petrol Pump, Man...
Harisons Continental Private Limited & Anr. Vs. The State of Bihar & Ors. (Patna High Court, Cr. WJC No. 346 of 2022)
Facts of the Case
Background
& Property Details: The dispute involves premises located
at Fraser Road, Patna (Municipal Survey No. 119, Holdings 251, 247, 231,
212, and 212A). The property origina...
S And R Erectors vs. Union of India & Ors.: High Court Allows Withdrawal of Writ Petition Under Central Goods and Services Tax Act with Liberty to Revive on Fresh Cause of Action
Facts of the Case
Filing
of the Petition: The petitioner, M/s S And R Erectors—a
partnership firm operating from Jaipur, Rajasthan, represented by its
partner Rohitash Singh—filed a Division Bench...
M/S Maruti Enterprises vs. The State of Bihar & Ors. (2022) | High Court Quashes Ex-Parte GST Assessment & Appellate Orders Issued Under Section 73 & Section 107 in Violation of Natural Justice
Facts of the Case
Petitioner
Identity: M/S Maruti Enterprises, a proprietorship
firm located at Maa Mathurasani Palace, G M Road, Bankipore, Patna,
represented by its proprietor, Vikrant Kumar.
Ass...
Amit Kumar (Proprietor of M/s Paradise Automobiles) vs. Union of India through the Commissioner of Central GST and Central Excise, Patna-II & Anr.
Facts of the Case
The
petitioner, Amit Kumar, operating as the proprietor of M/s
Paradise Automobiles (located at NH-107, Hatiya Gachhi, Saharsa,
Bihar), filed a writ petition under Civil Writ Jurisdi...