M/S Gaya Marketing A Proprietorship Concern vs State Of Bihar And Ors

The petitioner has prayed for following relief(s):

“1(a) For issuance of a writ in the nature of certiorari for quashing of the order dated 26.09.2018 passed by the respondent number 3 being illegal

and without jurisdiction in terms of Section 39, 46, 47 and 50 of the Bihar Goods And Service Tax Act, 2017 (hereinafter referred to as the Act for

short);

(b) For issuance of a writ in the nature of certiorari for quashing of the notice of demand in form DRC-07 dated 05.10.2018 under the act issued by

the respondent number 3 in consequence of the impugned order of interest;

(c) For holding and a declaration that the impugned order and the consequential notice of demand issued upon the petitioner suffers from violation of

the principles of natural justice and also violative of the statutory provision of section 46 of the act whereby and in light of which the respondent

number 3 was obliged to issue a notice upon the petitioner in form GSTR-3A seeking filing of the returns within a period of 15 days and it is upon

failure of the petitioner in terms of such notice that any action could have been taken under the provisions of the act if so applied;

(d) For further holding and a declaration that no liability of interest under section 50 of the act could be attracted in the case of the petitioner when

there is no tax liability at all is due (neither admitted tax nor any demand of tax is due) for the period in question that is the month of September 2017

till the month of June 2018 and as such the entire action of respondent number 3 suffered from jurisdictional error;

(e) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case.â€​

Learned counsel for the petitioner prays that the instant petition be disposed of exactly in the same terms as contained in judgment dated 14.01.2020

passed by a co-ordinate Bench of this Court in C.W.J.C. No. 23797 of 2019, titled as M/s Gaya Marketing Vs. The State of Bihar & Ors.

No objection to such prayer being allowed.

As mutually agreed, the instant petition stands disposed of in terms of judgment dated 14.01.2020 passed by a co-ordinate Bench of this Court in

C.W.J.C. No. 23797 of 2019, titled as M/s Gaya Marketing Vs. The State of Bihar & Ors., and the directions contained therein shall also govern the

instant case mutatis mutandi.

Interlocutory Application(s), if any, shall stand disposed of.