2025 (2) TMI 1979

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....LE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate Mr. Akash Kumar, Advocate Mr. Aditya Raman, Advocate For the Respondent : Mr. Vivek Kumar, Government Pleader (7) ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant writ....

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....r a direction restraining the respondents from taking any coercive action against the petitioner in terms of section 79 of the central act 2017 and Bihar act 2017 for recovery of the amount of tax, interest and penalty determined in terms of the impugned order dated 24.04.2024 and the summary of order issued in form GST DRC - 07 dated 24.04.2024; (d) For further holding and a declaration ....

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....-9 and the statement of reconciliation in form GST R - 9C for the financial year 2018-2019 and the impugned order has been passed with a preconception to impose liability of tax, interest and penalty; (f) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. 2. The petitioner has a remedy of filing an appeal befo....

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.... learned counsel for the respondents resisted the aforementioned contention and submitted that system in a show-cause notice and other formalities are concerned, the concerned official respondent is required to upload in the portal and it is the duty of the concerned person to verify from the portal. 6. Heard the learned counsels for the respective parties, the petitioner need not be relegated ....