PATNA, India, May 8 -- Patna High Court issued the following judgment on May 5:
Heard Mr. D.V. Pathy, learned senior counsel for the petitioner, learned ASG for the CGST & CX and Mr. Vikash Kumar, learned SC-11 for the State-respondent.
2. Petitioner in the present writ application is a Private Limited Company engaged in the business of construction of buildings/apartments in the State of Bihar.
3. By filing this writ application, the petitioner-company is questioning the order dated 30.11.2023 and the summary of order in Form GST DRC-07 (Annexure-P2 series) passed by the Assistant Commissioner of Assistant Commissioner of State Tax, Muzaffarpur (respondent no.4) under Section 73(9) of the Bihar Goods and Services Tax Act (hereinafter re...