SINGH CATERERS AND VENDORS Vs. STATE OF BIHAR

JUDGEMENT

(1.) Petitioner has prayed for the following relief(s):

(2.) It is brought to our notice that vide impugned order dated 01.03.2021 passed by the Respondent No. 2 namely the Joint Commissioner of State Tax, Kadam Kuan Circle, Patna under Memo No. 879A dated 01.03.2021, whereby notice under Section 79 of the Bihar Goods and Service Tax Act, 1917 has been issued to the Indian Bank for attaching the account of the petitioner for payment of Rs. 1,46,88,724/- .

(3.) Having heard learned counsel for the parties, we are of the considered view that the issue would be best resolved, with the consideration of the petitioner's application filed under Section 161 of the Bihar Goods and Service Tax Act, 1917 in accordance with law.