AISHRA TECHNOFAB ENGINEERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :-

(2.) It is brought to our notice that vide impugned order dtd. 18/2/2021, passed by the Respondent No. 5 namely Assistant Commissioner of State Tax, Patna Central, Patna West, Bihar in GSTIN 10ABMFA5949H1ZF, under Sec. 73(9) of BGST Act, 2017 and summary of order in Form GST DRC-07 dtd. 22/2/2021, in Reference No. ZD100221012190N (Annexure-8) for the tax period April, 2019 to March, 2020, a demand of Rs.21,85,202.00 has been raised.

(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. Statement accepted and taken on record.