PATNA, India, May 5 -- Patna High Court issued the following judgment on May 1:
Heard learned counsel for the petitioner and Mr. Vikash Kumar, learned SC-11 for the Respondent Nos. 1 to 3. Learned counsel for Respondent No. 4 is present.
2. This writ application has been filed seeking the following reliefs:-
"a) For quashing of order dated 30.11.2022 passed by the Additional Commissioner of State Tax (Appeal), Magadh Division, Gaya in Appeal Case No. JB/GST45/2020-21 by which the order dated 09.02.2021 passed by the Assistant Commissioner of State Tax, Jehanabad was upheld and the petitioner was directed to pay the amount of Rs.48,91,868 [Rs. 24,45,934/- of CGST + Rs.24,45,934/- of SGST] along with interest and penalty totally Rs.6,72,53...