Munna Traders Vs State of Bihar
Date: August 7, 2023
Court: High Court
Bench: Patna
Type: Writ Petition
Judge(s)/Member(s): PARTHA SARTHY
Subject Matter
Payment of tax w/o interest attracts penalty.
Summary
The petitioner under the BGST Act is aggrieved with the interest and penalty imposed on them for an excess claim of input tax credit. The petitioner argues that there is a further remedy available before the Tribunal, which has not been constituted u…
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 Act’) is aggrieved with the interest and penalty imposed on the assessee for excess claim of input tax credit, which stood paid subsequent to a notice issued under the BGST Act. The order imposing penalty is produced as Annexure-4 and an…