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CWJC/6389/2024 of M/s. Mona Bricks vs The State of Bihar

Patna High CourtCWJC

About this record

The Patna High Court decided this matter on 18 April 2025. The registry identifies it as CNR BRHC010305692024. It was heard by Justice Rajeev Ranjan Prasad,mr. Justice Sourendra Pandey.

The disposal recorded by the registry is "Writ petitions dismissed, GST liability upheld". The record refers to 6 enactments, among them Companies Act, 1956, Central Goods and Services Tax Act, 2017 and Bihar Goods and Services Tax Act, 2017. 18 statutory provisions are noted on the record.

Court record

Court record details
CourtPatna High Court
Record typeCWJC
Case numberCNR BRHC010305692024
Date of decision
Decision year2025
BenchMR. JUSTICE RAJEEV RANJAN PRASAD,MR. JUSTICE SOURENDRA PANDEY
PetitionerM/s. Mona Bricks
RespondentThe State of Bihar
DisposalWrit petitions dismissed, GST liability upheld
Acts
Sections
  • Section 7 CGST Act, 2017
  • Section 97 CGST Act, 2017
  • Section 9 CGST Act, 2017
  • Section 73 CGST Act, 2017
  • Article 14 Constitution of India
  • Article 19(1)(g) Constitution of India
  • Article 246 Constitution of India
  • Article 246A Constitution of India
  • Article 279A Constitution of India
  • Section 2 Clause 102 CGST Act, 2017
  • Section 2 Clause 104 CGST Act, 2017
  • Section 148 CGST Act, 2017
  • Section 9 MMDR Act, 1957
  • Section 14 MMDR Act, 1957
  • Rule 7 Bihar Mineral Concession Rules, 1972
  • Rule 16 Bihar Minerals Rules, 2019
  • Rule 29A Bihar Minerals Rules, 2019
  • Rule 51 Bihar Minerals Rules, 2019
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