Section 73/74 of the CGST Act, 2017--- Demand Notice —–- The petitioner prayed for quashing the appellate order dated 22.12.2021, without considering the invoices relied and filed by the Petitioner for taking valid ITC of Rs 1372330.50/- and further quashing of order dated 11-2-2020 and DRC-07 Dated 7.3.2020; for directing the respondent for defreezing the bank account of petitioner. The court observed that the present petition to be gross misuse of process of law. Relevant information stands concealed by the petitioner. The petitioner has failed to comply with the directions issued by this Court in C.W.J.C. No. 5701 of 2022, titled as M/s Singh Construction Co. Pragati Nagar, Madhubani Vs. The State of Bihar & Ors.
Held that:- The Hon’ble High Court dismissed the present petition with cost of Rs.50,000/-.