Vaishno Traders (Proprietor Manish Kumar Mittal) Vs State of Bihar
Date: February 16, 2024
Subject Matter
Mechanical issuance of cancellation notices without legal basis must be avoided
Summary
The case law revolves around a petitioner who has challenged assessment orders dated 12.10.2019 under the BGST Act and CGST Act. The petitioner's registration was cancelled by the Central Tax Authority, and assessment orders were issued following…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The petitioner, an assessee, under the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘BGST Act’) and Central Goods and Services Tax Act (hereinafter referred to as the ‘CGST Act’), has challenged the assessment orders dated 12.10.2019. 2. We have heard Mr. D.V. Pathy, learned counsel appearing on b…