Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Limited Vs State of Bihar
Date: December 3, 2023
Court: High Court
Bench: Patna
Type: Writ Petition
Judge(s)/Member(s): PARTHA SARTHY
Subject Matter
No GST on Solid Waste Management services provided by Cooperative Society
Summary
The petitioner challenges an assessment order, which quantifies the demand of tax and penalty, under the Bihar Goods and Services Tax Act, 2017. The petitioner argues that the levy is not sustainable according to the specific exemption notification w…
The petitioner challenges an assessment order dated 11.01.2021 (Annexure-3 series), as confirmed by the first Appellate Authority under the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST Act”) vide orders dated 10.01.2023 (Annexure-4 series); by a writ petition, especially since the Tribunal under the BGST Act has not yet been constituted and the petitioner is deprived of a…