Shreya Enterprises v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2334 of 2023 ====================================================== Shreya Enterprises through its Proprietor Sonu Kumar aged about 42 years, Male, Son of Sri Mahesh Prasad Barnwal, resident of Hajiganj, P.O.- Jhauganj Near L.I.C. Office, P.S.- Chowk Patna City, Patna. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Chief Secretary, Govt. of Bihar, Patna. 2.

The Secretary-Cum- Commissioner, Commercial Tax, Bihar, Patna. 3.

State Tax Additional Commissioner (Appeal), Patna East Division, Patna. 4.

State Tax Joint Commissioner, Patna City West Circle, Patna. 5.

Assistant Commissioner of State Tax, Patna City West Patna, East Bihar, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Abhitabh Kumar, Advocate For the Respondent/s :

Mr.Vikash Kumar (SC11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 06-04-2023 The above writ petition is filed challenging an assessment order.

There is a statutory remedy available under the Bihar Goods and Services Tax Act, 2017.

The learned counsel for the petitioner submits that the assessment order was not served in accordance with the statutory mandate, within seven days. However, the order has been served and has been produced as Annexure-1 to the writ petition.

Patna High Court CWJC No.2334 of 2023(2) dt.06-04-2023 2/2 If at all it was not served in accordance with the statutory mandate, then it is for the petitioner to make that prayer before the appellate authority and seek for condonation of delay.

Leaving open the said remedy, we close the writ petition.

(K. Vinod Chandran, CJ) ( Harish Kumar, J) Sunil/- U