SHIRDI SAI ELECTRICALS LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner has prayed for the following relief(s):-

(3.) According to the petitioner, no amount is due and payable and the recovery notices (Annexure-P/7 series) dtd. 10/2/2020 and 26/2/2020, issued in Form DRC-13 stand issued without application of mind. The order is ex facie illegal. Also under similar circumstances with respect to another assessment, the State was electrified with the withdrawal of similar impugned order.