M/S. Silica Infotech Private Limited, v. The State Of Bihar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.936 of 2023 ====================================================== M/s. Silica Infotech Private Limited, a Private Limited Company, incorporated under the provision of Companies Act, having its Registered Office at Bank Road, 101, Nisha Apartment, Gandhi Maidan, P.S. Gandhi Maidan, Town and District Patna, through its Director Mr. Prakash Singh Bist, Son of Sri Mathura Singh Bisht Aged about 45 year(Male) Resident of R.Z.- 49 A Somesh Bihar, Post - Chhawla, P.S. Chhawla S O, District- South West Delhi, Delhi- 110071 ... ... Petitioner/s
Versus
1.
The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.
2.
The Commissioner, Department of State Taxes, Government of Bihar, Patna. 3.
The Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna 4.
The Assistant Commissioner of State Taxes, Gandhi Maidan Circled, Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Manoj Kumar Keshri, Advocate For the Respondent/s :
Mr.Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-04-2023 The assessment order under Section 62 of the Bihar Goods & Service Tax Act, 2017, which is challenged in the above writ petition, was passed on 02.07.2019 and is annexed as Annexure-2. An appeal was filed, which was delayed beyond the time provided under Section 107(4) of the Bihar Goods and Services Tax Act, 2017 and hence, the same also stood dismissed on 28.02.2020 (Annexure3). The petitioner is before this Court challenging the assessment
Patna High Court CWJC No.936 of 2023 dt.20-04-2023 2/3 order under Article 226 of the Constitution of India, which is not permissible.
However, we notice Notification No. 06/2023 dated 31.03.2023 brought out by the Central Government on the recommendations of the GST Council, which is reproduced as herein below:- In the context of the above notification, a return can be filed in accordance with it, in which circumstance, the assessment has to be redone.
We dispose of the writ petition giving liberty to the
Patna High Court CWJC No.936 of 2023 dt.20-04-2023 3/3 petitioner to comply with the above notification. (K. Vinod Chandran, CJ) (Madhuresh Prasad, J) P.K.P./Anushka AFR/NAFR CAV DATE Uploading Date 25.04.2023 Transmission Date