2021 (8) TMI 403

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.... (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): "(I) For issuance of an appropriate writ/ order/ direction for declaring Section 16(4) of the Bihar/Central Goods and Services Tax Act, 2017 as ultra virus, in as much as it seeks to impose a time limit for the availment of Input Tax Credit being violative of Article 14, Article 19(1)(g) and Article 300A of the Constitution of India and also being violative of the basic structure of the Bihar/Central Goods and Services Tax Act, 2017. (ii) For issuance of an appropriate writ/ order/ direction for declaring the amendment carried under Rule 61(5) of the Bihar/Central Goods and Services Tax Rules, 2017 inserted vide Clause 4(a) of Notifi....

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....spondent authorities to initiate recovery proceeding in pursuance to the order dated 15.02.2020 passed by Respondent no.3 in the pendency of the present writ application. (v) For issuance of an appropriate Writ(s), order(S),and/or direction(s), as Your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice." It is brought to our notice that vide impugned order dated 15.02.2020 passed by the Respondent No. 5 namely the Assistant Commissioner of State Tax, Muzaffarpur East, Tirhut Division, District- Muzaffarpur, passed in SCN No. ZA1002200197738 (GSTIN 10AA1FN5585H1Z8), under Section 73(9) of GST Act, 2017 for the tax period 2017-18 and order dated 07.03.2020 in Form GST DRC-07, t....

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....Respondent No. 5 namely the Assistant Commissioner of State Tax, Muzaffarpur East, Tirhut Division, District- Muzaffarpur, passed in SCN No. ZA1002200197738 (GSTIN 10AA1FN5585H1Z8), under Section 73(9) of GST Act, 2017 for the tax period 2017-18 and order dated 07.03.2020 in Form GST DRC-07; (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Offi....