TMI Blog2021 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner/s : Mr. Ranjeet Kumar, Advocate, Mr. Santosh Kumar, Advocate For the Respondent/s : Mr. Dr. K.N. Singh (ASG), Mr. Anshuman Singh, Sr. S.C. CGST, Mr.Vikash Kumar, S.C. 11 ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Heard learned counsel for the parties. Petitioner has prayed for the following relief(s). i. For setting aside the order dated 24.01.2019 passed by the Joint Commissioner, State Goods and Service Taxes, Patna South Circle, Patna whereby ITC claim of the petitioner under TRANS- 1 for ₹ 4,64,941.75/- has been rejected and decision has been taken to issue DRC 01 and show cause notice for ₹ 6,23,021.94/- under Section 73, 74 read with Rule 121 and 142 of the Bihar Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciences whereby it was directed to withhold an amount of ₹ 6,23,022/- as against the aforementioned DRC 07. vi. The petitioner further prays for setting aside the order contained in letter No 395 dated 22.02 2021 issued by the Joint Commissioner Goods and Services Taxes, Patna South Circle, Patna whereby the bank amount ol the petitioner bar been ordered to be attached for want of none payment of amount of ₹ 623022/-. vii. The petitioner further prays to the respondent authorities to allow the petitoner to operate its account maintained in Indus Ind Bank, Main Branch, Patna after withholding an amount of ₹ 623022, subject to final out come of this case. viii. For any other relief for which the petitioner may be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India and therefore, the petitioner who rendered a pure services (Cleaning) to the Nagar Parishad, different Nagar Panchayat and submitted Bill without GST and received payment without GST, except the Bhabhuaa Panchayat which deducted 2% TDS(GST) and certificate issued in GSTR-7A. (ii) For setting aside the show cause notice dated 05.02.2020 issued by the Assistant Commissioner of State Tax Patna West Circle, Patna, Bihar whereby the petitioner was directed to submit reply under Section 74 of the Goods and Services Tax Act, 2017 with regards payment of tax, interest and penalty of ₹ 29,02,099.02/- for the period of April 2019 to October 2019 which was issued without even complying the mandatory provisions, i.e., Section 61 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the aforementioned orders, the respondents may be directed to refund the amount with interest which was submitted by Bhabhua Panchayat in its GSTR-7A which is ₹ 2,55,556.00. vii) For any other relief for which the petitioner may be deemed entitled to. Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 05.02.2020 (Annexure-7) directed the petitioner to file reply on 29th of February, 2020 which was within the period of 30 days. It is the mandate of law that 30 days period has t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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