AHLUWALIA CONTRACTORS INDIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner has prayed for the following relief(s):- <IMG>JUDGEMENT_99_LAWS(PAT)8_2022_1.JPG</IMG> <IMG>JUDGEMENT_99_LAWS(PAT)8_2022_2.JPG</IMG> <IMG>JUDGEMENT_99_LAWS(PAT)8_2022_3.JPG</IMG>

(3.) It is brought to our notice that vide impugned order dtd. 5/12/2020 passed by the Respondent No. 6, namely, Additional Commissioner (Appeal), Central Division, Patna in Appeal Case No. AD100819000188A, the appeal of the petitioner against the order dtd. 19/6/2019 passed by the Respondent No. 5, namely, Assistant Commissioner of Commercial Taxes (GST) Special Circle, Gandhi Maidan, Patna and demand notice dtd. 19/6/2019 in Form GST DRC 07, has been rejected. The orders appeared to be ex parte in nature.