Narayani Industry Vs State of Bihar
Date: August 10, 2023
Subject Matter
Petitioner should have availed the appeal remedy before approaching the court directly
Summary
The ruling summarizes a case before the Patna High Court where M/s. Narayani Industry filed a writ petition challenging three orders issued by the Revenue Department. The petitioner did not appeal these orders before the Appellate Authority under Sec…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The petitioner, an assessee under the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST”) is aggrieved with the assessment order passed with determination of tax both under the Central Goods and Services Tax Act, 2017 (CGST) and State Goods and Services Tax Act, 2017 (SGST), as also the liability to interest and penalty…