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TMI Blog2023 (3) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... f in the mutually agreeable terms. - Civil Writ Jurisdiction Case No.15606 of 2022 - - - Dated:- 2-12-2022 - Mr. Sanjay Karol and Mr. Partha Sarthy, JJ. For the Petitioner : Mr. Pawan Kumar Singh, Advocate For the Respondent : Mr. Vikash Kumar, SC-11 JUDGMENT Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- a) For issuance of writ in the nature of certiorari for quashing of the ex parte order dated 17.08.2022 issued vide memo number 254 passed and issued by the respondent number 2 (hereinafter referred to as the appellate authority for short) whereby the appeal preferred by the petitioner under section 107 of the Central Goods and Services Tax Act, 2017 (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to a particular month in the same month itself rather the provision of section 16 (4) of the central act 2017 and Bihar act 2017 permits the availability and utilisation of input tax credit for the past financial year till the due date of filing of returns for the month of September of the following financial year, g) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. It is brought to our notice that vide impugned order dated 17.08.2022, passed by Respondent No. 2, namely, the Additional Commissioner of State Taxes (Appeals), East Division, Patna in Appeal Case No. GST/PTN-12/2022-23 (Annexure-3), the appeal of the petitioner against the order dated 19.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atever reason(s), same shall be done before the next date; (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Appellate Authority. However, if it is ultimately found that the petitioner s deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of the present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Appellate Authority on 19th of December, 2022 at 10:30 A.M.; (g) The Appellate Authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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