AAMNA PRAWEEN Vs. STATE OF BIHAR

JUDGEMENT

(1.) The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices. 1. Learned counsel for the parties desire the matter be taken up today. Petitioner has prayed for the following relief(s):

(2.) It is brought to our notice that post passing of the impugned order dated 31st of January, 2020 by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in GSTIN 10CRMPP7096L1Z5, under Sec. 74 of the Bihar Goods And Service Tax Act, 2017, petitioner's bank account(s) also stands attached. Also, post passing of the impugned order dated 31st of January, 2020, and summary of order in Form GST DRC-07 dated 2nd of February, 2020 passed by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA100220000371V under Rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017, petitioner preferred an appeal bearing Appeal Case No. MGGST 32/20-21, which was rejected vide Patna High Court CWJC No. 9125 of 2021 dt. 11/6/2021 order dated 4th of March, 2021 by Respondent No. 2, namely The Additional Commissioner of State Taxes (Appeals), Bhagalpur Division, Bhagalpur, only on the ground of delay.

(3.) Learned counsel for the Revenue, on the ground of availability of equally alternative efficacious remedy vehemently opposed the prayer made on behalf of the petitioner.