2026 (8) TMI 78

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....-2026<br>Civil Writ Jurisdiction Case No. 9620 of 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE ANIL KUMAR SINHA AND HONOURABLE MR. JUSTICE VIKASH KUMAR Appearance : For the Petitioner/s : Mr. Anurag Saurav, Advocate. For the State : A.C. to S.C.-11. For the CGST and CX : Ms. Ruchi Mandal, Advocate Mr. Anshuman Singh, Advocate. ORAL ORDER (PER: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA....

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....k manufacturing operated under the name and style of "M/s Kunal ETT Udyog", a sole proprietorship firm, having GSTIN No. 10BA1PK0123R1ZW, situated at Senuaria Pirari, West Champaran, Bihar. 4. Learned counsel for the petitioner further submits that the assessment of tax has been made on the basis of estimation by the Assessing Authority and in an identical matter, a Coordinate Bench of this Cou....

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....e by the parties and the fact that in similar circumstance, a Coordinate Bench of this Court has remanded the matter back to the Assessing Authority for passing a fresh order after providing adequate opportunity of hearing to the petitioner, the present writ application is disposed of strictly in terms of the order dated 13.03.2026 passed in C.W.J.C. No. 8948 of 2025 (M/s King Bricks versus State ....