PAWAN KUMAR 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 dtd. 4/10/2021 passed by the Respondent No. 2 namely the Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, in Case No.(ARN) AD1007210006861, the appeal of the petitioner against the order dtd. 27/2/2020 passed by Respondent No. 3, namely the Deputy Commissioner of State Tax, Kishanganj, Purnea, Bihar, under Sec. 73 of BGST Act, 2017; for the period October, 2018 to March, 2019, has been rejected without consideration of relevant materials on record.

(3.) Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner.