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2023 (10) TMI 637 - PATNA HIGH COURTAmendment made to the Bihar Goods and Services Tax Act, 2017 by the Bihar Goods and Services Tax (Amendment) Act, 2021 specifically to Section 50 which is available in Section 6 of the Amendment Act - HELD THAT:- It is seen from the amendment that the proviso was incorporated by way of a substitution with effect from 1st of July, 2017 which takes in the relevant assessment year of the petitioner also, i.e. 2017-2018. In the above circumstance of a retrospective amendment having coming into the Act, it is opined that the Assessing Officer should reconsider the issue - matter shall be restored to the file of the Assessing Officer who shall consider the same after issuing notice to the petitioner. Petition allowed.
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