LOHA CONSTRUCTION PVT. LTD. 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. 18/8/2021 passed by the Respondent No. 2 namely the Assistant Commissioner of State Taxes (Appeal), Purnea Division, Purnea in Appeal Case No. (ARN) AD10032100397IV, the appeal of the petitioner against the order dtd. 21/1/2021 passed by the A.C.S.T., Saharsa Circle, Saharsa in Reference No. ZD100121018622C under Sec. 74 of BGST Act, 2017; has been rejected.

(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. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner.