SONAL AGENCIES Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the parties.

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

(3.) It is brought to our notice that vide impugned order dtd. 28/7/2021 passed by Respondent No. 3 namely Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga, in Appeal Case No. AD1004210023229 (Annexure-2), the appeal of the petitioner against the order dtd. 12/3/2020 passed by the Respondent No. 5 namely Assistant Commissioner of State Tax, Samastipur Circle, Samastipur (Annexure-1) and Summary of the order in Form GST DRC-07 dtd. 15/3/2020 in Reference No. ZA100320018111T has been rejected merely on the grounds of non-filing of certified copy The order of assessment has been passed violating the principles of natural justice.