(1.) Petitioner has prayed for the following relief(s):
(2.) It is brought to our notice that vide impugned order dtd. 13/11/2021 passed by the Respondent No. 2 namely the Additional Commissioner of State Taxes (Appeal), Central Division, Patna in Appeal Case No. AD1008210131016, the appeal of the petitioner against the order dtd. 24/2/2021 passed by Respondent No.3, namely the Assistant Commissioner of State Taxes, Patliputra Circle, Patna has been rejected, allegedly, without appreciating the factual and legal issues contended and raised by the petitioner in appeal.
(3.) The instant petition sands disposed of in the aforesaid terms.