Interest — The petitioner challenged the order issued by the respondents in form of show cause notice u/s 73 in form GST DRC-01 and also the order by which the claim of Input Tax Credit to the extent of Rs. 55,69,823.28/- has been held to be inadmissible and consequentially interest of Rs. 19,68,689.12/- has been levied. The petitioner’s case is squarely covered vide directions issued in CWJC No.2125 of 2019, titled as M/s Commercial Steel Engineering Corporation Versus The State of Bihar & Ors. The petitioner wants to approach the authority. Petition disposed of granting aforesaid liberty to the petitioner with the order that till decision is taken by the authority, no coercive action shall be taken by the authority concerned.
— Vishwanath Iron Store Vs. The State of Bihar Through The Principal Secretary, Commercial Tax Department, Govt. of Bihar., The Commissioner of State Tax, Bihar, Patna., The Joint Commissioner of State Tax, Sasaram Circle, Sasaram., The Assistant Commissioner of State Tax, Sasaram Circle, Sasaram.  20 TAXLOK.COM 067 (Patna)