Om Shri Security Service Vs State of Bihar
Date: August 22, 2023
Subject Matter
Non-constitution of GSTAT: Revenue can recover only twenty per cent of the tax amount due in addition to that paid up to institute a first appeal
Summary
The ruling involves a case where the assessee was issued an assessment order for tax dues under the BGST and CGST Act. The assessee filed an appeal, which was rejected by the Appellate Authority. Subsequently, the Assessing Officer issued a recovery…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT 1. “There is a tendency for valiant tax executives clothed with judicial powers to remember their former capacity at the expense of the latter. In a welfare state and in appreciation of the nature of the judicial process, such an attitude, motivated by various reasons, cannot be commended. The penalty for deviance from these nor…