National Insurance Co. Ltd. Vs State of Bihar
Date: January 14, 2024
Subject Matter
Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest
Summary
The case of National Insurance Co. Ltd. vs. State of Bihar (Patna High Court) revolves around the issue of refunding the entire amount recovered by the GST authorities due to the absence of a constituted GST Tribunal in the state of Bihar. The appell…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT We are again faced with the problem of ‘ valiant tax executives clothed with judicial powers remembering their former capacity at the expense of the latter ’ (sic)- as stated in R.S Joshi, Sales Tax Officer, Gujarat and Others v. Ajit Mills Limited and Another; (1997) 4 SCC 98. 2. Bereft of the facts leading to the writ petition…