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    <title>2021 (2) TMI 687 - PATNA HIGH COURT</title>
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    <description>The petitioner sought relief for acceptance of the assessed amount in installments under the Bihar Goods and Services Tax Act, 2017. The State confirmed no recoveries for interest on delayed tax payments per Notification-no-63/2020. The petition was closed as the State and petitioner&#039;s counsel aligned on this. The revocation of bank account attachment upon the first installment payment was requested, with the State acknowledging technical limitations and no interest recoveries. The petition was disposed of based on this assurance. The petition for quashing the assessment order was resolved without delving into specifics due to State&#039;s stance on interest recoveries. The declaration of bank account attachment as illegal was addressed through the State&#039;s assurance on interest recoveries. Compliance with Notification-no-63/2020 led to the closure of the proceedings.</description>
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    <pubDate>Mon, 11 Jan 2021 00:00:00 +0530</pubDate>
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      <title>2021 (2) TMI 687 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=404195</link>
      <description>The petitioner sought relief for acceptance of the assessed amount in installments under the Bihar Goods and Services Tax Act, 2017. The State confirmed no recoveries for interest on delayed tax payments per Notification-no-63/2020. The petition was closed as the State and petitioner&#039;s counsel aligned on this. The revocation of bank account attachment upon the first installment payment was requested, with the State acknowledging technical limitations and no interest recoveries. The petition was disposed of based on this assurance. The petition for quashing the assessment order was resolved without delving into specifics due to State&#039;s stance on interest recoveries. The declaration of bank account attachment as illegal was addressed through the State&#039;s assurance on interest recoveries. Compliance with Notification-no-63/2020 led to the closure of the proceedings.</description>
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