M/S Mahavir Automobiles, v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3862 of 2023 ====================================================== M/S Mahavir Automobiles, through its Sole Proprietor Mr. Sarita Devi, having Registered Office at - Thana Road, Kudhani, P.S.- Muzaffarpur Sadar, District- Muzaffarpur.
... ... 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- 110001 2.
The Chief Commissioner, CGST and CX, Office at- C.R. Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar.
3.
The State of Bihar through Commissioner BGST, New Secretariat, Patna. 4.
Joint Commissioner of State Tax, Muzaffarpur, East Circle, District Muzaffarpur, Bihar.
5.
Assistant Commissioner of State Tax, Muzaffarpur, East Circle, District Muzaffarpur, Bihar.
6.
Additional Commissioner (Appeal) of State Tax, Tirhut Division, Muzaffarpur.
... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Anurag Saurav, Advocate For the UOI :
Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. S.C., CGST & CX Mr. Amarjeet, JC to ASG Mr. Prabhat Kumar Singh, JC to ASG Mr. Devansh Shankar Singh, Advocate For the State : Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 18-09-2023
1. The question arising here is the constitutional validity of Section 16 (4) of the Bihar Goods and Services Tax Act, 2017.
2. The question has been answered in favour of the
Patna High Court CWJC No.3862 of 2023 dt.18-09-2023 2/2 revenue and against the assessee by a judgment dated 08.09.2023 passed in CWJC No.9108 of 2021 and other analogous cases by a Co-ordinate Bench of this Court.
3. Respectfully following the aforesaid judgment, the writ petition is dismissed.
(K. Vinod Chandran, CJ) ( Partha Sarthy, J) Saurabh/Bibhash AFR/NAFR CAV DATE Uploading Date 20.09.2023 Transmission Date