2024 (10) TMI 1439

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HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Gautam Kumar Kejriwal, Advocate For the Respondent: Mr. Vikash Kumar, Advocate ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is concerned with an exemption notification issued for accepting entry tax on implementation of Bihar Policy for Promotion of New and Renewable En .....

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..... tioner's activity occurred during the period 2016-17. In fact, the Bihar Goods and Services Tax (Amendment) Act, 2019 by Section 22, amended Section 174 and extended the validity of notification S.O. 391 dated 10.11.2011 till 30.06.2017. The Assessing Officer obviously has not considered the said notification. 3. In such circumstance, we set aside the order of assessment and direct the Assessing .....

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