Disposed
Magnova Petrochem Pvt. Ltd. (earlier known as Leo Roadlines Pvt. Ltd.), v. The State of Bihar
Patna HCCWJC/7747/2024
Case brief
AI extract
What is this about?
Writ petition concerning a tax refund application filed before the Joint Commissioner of State Tax, Gopalganj. The State submitted that officer was not competent; the competent authority is the Additional Commissioner, Saran Division. The court permitted the petitioner to apply to the appropriate authority within the statutory period and closed the petition.
What did the court decide?
Liberty granted to approach the competent authority with a refund application within the statutory period; writ petition closed.