Barhonia Engicon Private Limited Vs State of Bihar
Date: November 26, 2024
Subject Matter
Notifications extending deadlines are within the powers provided under the GST Act and were based on consultations within the GST Council
Summary
The case law consists of a batch of writ petitions challenging assessment orders for the financial years 2017-18, 2018-19, and 2019-20 primarily on the grounds of limitation. The assessment orders were issued after the limitation period, as defined u…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The above batch of writ petitions challenge assessment orders of 2017-18, 2018-19 and 2019-20, primarily on the ground of limitation. The petitioners are aggrieved with the extension of limitation, as provided under Section 73(10) of the Central Goods and Services Tax Act, 2017 and the Bihar Goods and Services Tax Act, 2017 (‘GST Act’ hereinafter…