2021 (12) TMI 520

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....diction Case No. 9667 of 2021 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE SANJAY KAROL AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr. Kundan Kumar, Advocate Mr. Ranjeet Kumar, Advocate Mr. Santosh Kumar, Advocate For the Respondents : Mr. Dr.K.N.Singh (A.S.G.) JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s). "1.That this Civil Writ application is being filed for issuance of appropriate writ/writs, direction/direction, order/orders and thereby for grant of following relief to the petitioner:- (i) For setting aside the order contained in Reference No. 627 dated 15.01.2020, passed by the Assistant Commissioner....

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.... (vi) The petitioner further prays for setting aside the DRC 07 for Rs. 643502/- for the month of June, 2019. (vii) For any other relief for which the petitioner may be deemed entitled to." After the matter was heard for sometime, learned counsel for the petitioner submits that the petitioner shall be content if a direction is issued to the Assessing Officer to consider and decide the petitioner&#39;s case in the light of the judgment dated 28.10.2021 rendered by this Court in C.W.J.C. No. 3374 of 2021 titled as Krishi Educational and Health Seva Sansthan Kailash Enclave Versus The Union of India & Ors. for according to the petitioner this case is purely covered with the said decision. The said order is reproduced he....

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.... services rendered by the petitioner was completely Tax free. (iii) The petitioner further prays for setting aside the final order dated 05.03.2020, passed by the Assistant Commissioner of State Tax, West Patna Circle, Patna whereby the petitioner has been made liable to pay taxes, interests and penalty of Rs. 14,51,049.59/- +14,51,049.59/- = 34,05,229.50/- in gross violation of principle of natural justice and as also in violation of Section 9, 61 and other provisions of Bihar Goods and Services Tax Act, 2017 and regulation issued thereunder, as the petitioner provided services to Panchayat which had Nil Tax. (iv) The petitioner further prays for setting aside the DRC-07 dated 05.03.2020, whereby a demand notice has been ....