2019 (4) TMI 1345

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....NA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 25-3-2019<br>Civil Writ Jurisdiction Case No.2454 of 2019 - -<br>Central Excise<br>Mr. Justice Jyoti Saran And Mr. Justice Arvind Srivastava For the Petitioner/s : Mr. Punit Siddharth For the Respondent/s : Mr. Vikash Kumar SC11 For the Central Excise Dept : Mr. S.D. Sanjay, Addl. Sol. Gen., Mr. Alok Kumar Agrawal, Standing Counsel ORAL J....

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....tilized for the purpose of conducting the exhibition at Patna, Bihar in the month of December, 2017 as well as to pay its liability of Integrated Goods and Services Tax amounting to Rs. Rs. 47,72,700/- by utilizing the aforesaid credit amounting to Rs. 26,44,874/-, advance tax amounting to Rs. 2,82,916/- and pay the balance outstanding amounting to Rs. 18,44,910/- without interest and penalty. B....

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....nted to the petitioner as a casual tax payer and who has also filed his returns on 28.02.2019. To that extent, the relief of the petitioner has been granted and there is no dispute on the same. What Mr. Punit Siddharth, learned counsel appearing for the petitioner advocates is that the counter affidavit attributes the delay for grant of registration on the alleged lapse of the petitioner and thus....