2023 (10) TMI 637

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..... d:- 3-10-2023
Civil Writ Jurisdiction Case No. 6662 of 2023 - -
GST
HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioners : Mrs.Manju Jha, Advocate For the Respondents : Mr.Vikash Kumar (SC-11) JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner relies on an amendment made to the Bihar Goods and Services Tax Act, 2017 b .....

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..... elayed filing of returns, only for the purpose of reconsideration by the Assessing Officer, based also on the proviso now substituted and the relevant circulars, if any. The matter shall be restored to the file of the Assessing Officer who shall consider the same after issuing notice to the petitioner. 4. With the above observations and directions, the writ petition stands allowed.
Case laws, .....

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