2023 (9) TMI 991

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... State : Mr. Vikash Kumar, S.C. 11 For the Union of India : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Advocate ORDER The petitioner is concerned with the dismissal of an appeal which the petitioner contends is without referring to the merits of the contentions. The petitioner is specially concerned with the assessment made on the basis of a TDS deduction carried out....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The proprietorship was run as RP Construction with the GSTIN No. 10BICPS7607G2ZG. The partnership was dissolved as early as in 2020 which has the GSTIN No. 10AAKFR1419C2ZU. It is also submitted that there can be no reliance placed on Annexure-P/8, especially when the return was filed by the Executive Engineer and there was no provision to revise it as per Section 39(9) of the Bihar Goods and Ser....