GHAR GHAR KI AWAZ Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner has prayed for the following relief(s):- a) For issuance of writ in the nature of certiorari for quashing of the ex-parte order dtd. 9/1/2021 and summary of order in Form GST DRC - 07 dtd. 9/1/2021 issued under sec. 73(9) of The Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the BGST Act) and u/r 142(5) of Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the BGST Rules); b) For holding and a declaration that the impugned order dtd. 9/1/2021 passed by the respondent number 3 is highly cryptic, misconceived, nonspeaking and violative of principles of natural Justice; c) For further restraining the respondent number 3 from taking any coercive action against the petitioner for recovery of the amount of tax, interest and penalty in terms of the impugned order dtd. 9/1/2021 during the pendency of the present writ application; d) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case.

(3.) Petitioner has prayed for quashing of the order dtd. 9/1/2021 passed by Respondent No. 3, namely, the Assistant Commissioner of State Tax, North Circle, Patna in Reference No. ZD1001210075277 (Annexure-1/A) as also Summary of the order in Form GST DRC-07 dtd. 9/1/2021.