PATNA, India, May 8 -- Patna High Court issued the following judgment on May 5:

In the instant writ petition, the petitioner has prayed for the following relief(s):-

"I. For issuance of an appropriate writ in nature of Certiorari to quashed the show cause notice vide Reference no. ZD101223030598S dated 23/12/2023 for tax, interest and penalty under section 73(9) of Bihar Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 (hereinafter referred as 'GST Act') for the period 2018-19 in Form DRC-01 and reminder notice vide Reference no. ZD1001240079520 dated 10/01/2024.

II. For issuance of an appropriate writ in the nature of Certiorari or any other appropriate writ directing upon the respondent/s to quash/set aside the n...