M/S Ashok Kumar Jha v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.3956 of 2023 ====================================================== M/s Ashok Kumar Jha through its proprietor Ashok Kumar Jha, Male, Aged about- 67 Years, S/o- Govind Jha, R/o- Laxmi Nath Nagar, Ward No.- 06, Saharsa, District- Saharsa.

... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi.

2.

The Central Board of Indirect Taxes and Customs, through its Chairman, Ministry of Finance, Department of Revenue, having its office at North Block, P.O. and P.S. North Block, New Delhi.

3.

The State of Bihar through Chief Secretary, Government of Bihar, Old Secretariat, Patna.

4.

Commissioner, Commercial Tax Department, Govt. of Bihar, New Secretariat, Patna.

5.

Joint Commissioner of State Tax, Saharsa Circle, Saharsa. 6.

Assistant Commissioner of State Tax, Saharsa Circle, Saharsa. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gyan Shankar, Adv.

For the Respondent/s :

Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT

2/4 (Per: HONOURABLE THE CHIEF JUSTICE) Date : 25-04-2023 The petitioner is concerned with the assessment order passed on 23-06-2022, which is produced as Annexure-1 in the writ petition. As per Section 62 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) where a registered person fails to furnish the return under Section 39 or Section 45, even after the service of a notice under Section 46, the proper officer is empowered to assess the tax liability to the best of his judgment, within a period of five years from the date specified under Section 44 for furnishing of the annual return.

Sub-section (2) of Section 62 also provides that when such an assessment order is made, if the registered person furnishes a valid return within thirty days of the service of the assessment order then the assessment order will stand withdrawn but the liability for payment of interest under sub-section (1) of Section 50 and the liability to late fee under Section 47 would continue. The petitioner obviously did not comply with sub-section (2) of Section 62 by filing a return within one month of the issuance of the assessment order.

3/4 following notification:- Learned counsel for the petitioner submits that inaccordance with the notification, a return has been filed and the liability to interest and late fee also satisfied. Definitely, the Assessing Officer would be entitled to verify whether there is due compliance under the notification, herein above extracted, and if the compliance is in accordance with the notification, the assessment order would stand withdrawn.

4/4 The writ petition stands allowed.

(K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) shyambihari/- AFR/NAFR CAV DATE Uploading Date 26-04-2023 Transmission Date