AGARWAL TRADING 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 Taxes (Appeals), Purnea Division, Purnea, in Appeal No. (ARN) AD1006210013127, the appeal of the petitioner against the order dtd. 20/2/2020 passed by Respondent No. 3, namely the A.C.S.T., Purnea in GSTIN 10AEXPA4269E1Z0, under Sec. 73 of BGST Act, 2017; and summary of order dtd. 20/2/2020 in Form GST DRC-07 for the month of November, 2018, has been rejected by a cryptic, misconceived and non-speaking order.

(3.) The instant petition sands disposed of in the aforesaid terms.