Mohammad Parwez Alam v. The State of Bihar
Case brief
What is this about?
Patna High Court, Civil Writ Jurisdiction Case No.9809 of 2024, decided 20-02-2025 (coram: Rajeev Ranjan Prasad and Shailendra Singh, JJ.; oral order per Rajeev Ranjan Prasad, J). Mohammad Parwez Alam v. State of Bihar and others (State Tax Department, Bhagalpur). Petitioner sought to challenge an order passed pursuant to a show cause notice under Section 73(1) of the CGST Act for FY 2019-20, having filed his response to the notice only after the order was passed; writ application withdrawn with liberty to appeal, with a protective direction on limitation excluding the period spent before the High Court. No precedent cited, no amount awarded.
What did the court decide?
Permission to withdraw the writ application with liberty to avail statutory remedy of appeal; any question of limitation to be considered keeping in view the period spent by the petitioner before this Court from filing till disposal