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    <title>2020 (12) TMI 1043 - PATAN HIGH COURT</title>
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    <description>The petitioner sought relief through a writ to quash an order under the Bihar Goods and Services Tax Act, 2017, citing jurisdictional challenges and interest applicability under section 50. The petitioner argued the order was ex-parte, lacked jurisdiction, and contravened natural justice principles. Emphasizing the sufficiency of the credit balance in the electronic ledger and the absence of interest liability if tax liabilities were discharged, the petitioner referenced a Madras High Court judgment. Subsequently, the court allowed withdrawal of the petition with liberty to refile based on the same or subsequent cause, disposing of the matter and directing related applications&#039; disposal.</description>
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      <title>2020 (12) TMI 1043 - PATAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402244</link>
      <description>The petitioner sought relief through a writ to quash an order under the Bihar Goods and Services Tax Act, 2017, citing jurisdictional challenges and interest applicability under section 50. The petitioner argued the order was ex-parte, lacked jurisdiction, and contravened natural justice principles. Emphasizing the sufficiency of the credit balance in the electronic ledger and the absence of interest liability if tax liabilities were discharged, the petitioner referenced a Madras High Court judgment. Subsequently, the court allowed withdrawal of the petition with liberty to refile based on the same or subsequent cause, disposing of the matter and directing related applications&#039; disposal.</description>
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