M/S. Maa Van Devi Security And Infrastructure Private Limited v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.1836 of 2023 ====================================================== M/s. Maa Van Devi Security & Infrastructure Private Limited having its Office at Shiv Shakti Nagar, Bihta, Patna, Bihar, 800040 through its Director, Prem Kumar Sharma (Male), Aged About 31 Years, S/o Ram Jee Sharma, Residing at Shiv Shakti Nagar, Near Refral Hospital, Bihta, P.O.- Bihta, P.S.- Bihta, District- Patna, Bihar, 801103.

... ... Petitioner/s

Versus

1.

The Union of India Through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001.

2.

The Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001.

3.

The State of Bihar through the Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.

4.

The Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.

5.

The Additional Commissioner State Tax (Appeals), West Division, Patna. 6.

The Joint Commissioner of State Tax, Patna West Circle, Bihar. 7.

The Assistant Commissioner of State Tax, Patna West Circle, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Vijay Kumar Singh, Advocate For the Respondent/s :

Dr. K.N. Singh, ASG Mr. Vikash Kumar, S.C. 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 16.11.2021 and is annexed as Annexure-P/1. An appeal was filed, which was delayed beyond the time provided under Section 107(4) of the Bihar Goods and Services Tax Act, 2017

Patna High Court CWJC No.1836 of 2023 dt.20-04-2023 2/3 and hence, the same also stood dismissed on 12.08.2022 (AnnexureP/5). The petitioner is before this Court challenging the assessment order under Article 226 of the Constitution of India, which is not permissible.

However, we notice the 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

Patna High Court CWJC No.1836 of 2023 dt.20-04-2023 3/3 has to be redone.

We dispose of the writ petition giving liberty to the 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