PATNA, India, Sept. 10 -- Patna High Court issued the following judgment on Aug. 13:
In the instant Writ petition, petitioner has prayed for the following relief(s):-
"i) the order dated 06.12.2023 (as contained in Annexure - P3 series) passed by the respondent no.2 for the Tax Period 2021 - 22 under Section 73 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) merely on the basis of estimation of sale on the basis of purchase of coal without taking notice of the tax invoice and the corresponding purchases shown in the GST returns in absence of any statutory provision enabling such estimate on mere guesswork in absence of a supply of goods being in contravention of section 7 and 9 of the Act that too without issue ...