2025 (9) TMI 533

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....f 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE P. B. BAJANTHRI AND HONOURABLE MR. JUSTICE SHAILENDRA SINGH Appearance: For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate, Mr. Aditya Raman, Advocate, Mr. Alok Kumar Jha, Advocate, Mr. Mukund Kumar, Advocate, Mr. Akash Kumar, Advocate. For the Respondent/s : Mr. Vikash Kumar, SC-11. ORAL ORDER (PER: HONOURABLE MR. JUSTICE P. B. BA....

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....jurisdiction as the petitioner company dealt in sale and supply of rice which is fully exempted in terms of the central act 2017 and Bihar act 2017; b) For further issuance of a writ or order or direction in the nature of certiorari for quashing of the order dated 27.04.2024 and the summary of order issued in form GST DRC-07 dated 28.04.2024 passed by the respondent number 3 without juris....

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....n of liability of tax, interest and penalty in terms of the impugned order by the respondent number 3 is wholly illegal, without jurisdiction and unsustainable in the eye of law; e) For further holding and a declaration that the petitioner being engaged in the business of trading items fully exempted under the central act 2017 and Bihar act 2017 could never be subjected to the liability o....

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....led to furnish material information, resultantly, the official respondent proceeded to take impugned action. Impugned action were subject matter of litigation before the Appellate Authority and Appellate Authority has rejected the petitioner&#39;s appeal on the sole ground of delay in filing appeal. 3. The petitioner should have been provided reasonable opportunity of adducing material evidence....