2025 (2) TMI 63

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.... 2025 (96) G.S.T.L. 123 (Pat.)<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 4-12-2024<br>Civil Writ Jurisdiction Case No. 18052 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE NANI TAGIA For the Appellant : Mr. Anurag Saurav, Advocate, Ms. Sharda Raje Singh, Advocate, Mr. Ankesh Bidhu, Advocate, Mr. Abhishek Kumar, Advocate, Mr. Abhishek Kum....

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....se of assessment and 40% of the total turnover is taken for the State of Bihar. 3. The petitioner's specific contention is that there can be no computation of 40% of the actual turnover, since his gross turnover within the State of Bihar has been specifically shown in the annual return. 4. The learned Government Advocate argues from Assessing Officer's report that the Assessing Officer, in t....

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....y along with the rectification application. Rectification application is only for correction of apparent errors on the face of the record, which was not the contention raised by the petitioner. 6. We have looked at the order dated 20.08.2024 and find no statutory sanction for an assessment made of the 40% of the total turnover, which is taken as the taxable transaction within the State of Bihar....