SHIRDI SAI ELECTRICALS LTD Vs. STATE OF BIHAR
LAWS(PAT)-2022-5-8
HIGH COURT OF PATNA
Decided on May 12,2022

Shirdi Sai Electricals Ltd Appellant
VERSUS
STATE OF BIHAR Respondents

JUDGEMENT

- (1.) Heard learned counsel for the parties.
(2.) Petitioner has prayed for the following relief(s):- "1 (i) Issue a writ of mandamus or any other appropriate writ quashing/setting aside the summary best-judgment assessment orders passed under Sec. 62 of the CGST Act, 2017 for the Months of June 2019 to September 2019, November 2019 and December 2019 and consequently the recovery notices dtd. 10/2/2020 and 26/2/2020 issued in Form DRC-13 to Respondents No. 4, 5 and 6, under Sec. 79 of the CGST Act, 2017; and/or (ii) Pass any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."
(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.;


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