AdvertisementRam Sales LLP Vs State of Bihar (Patna High Court) The Patna High Court considered a writ petition challenging the order dated 24.04.2024 and the summary order in Form GST DRC-07 passed under Section 73 of the Central Goods and Services Tax Act, 2017 read with the Bihar Goods and Services Tax Act, 2017, the consequential letter dated 23.01.2025, and the proposed recovery proceedings under Section 79. The petitioner also sought declarations that the demand of tax, interest and penalty had been raised only because of a typographical error involving insertion of the digit “9” in the taxable s...