M/S Royal Enterprises v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4740 of 2023 ====================================================== M/S Royal Enterprises through its Proprietor Pawan Kumar Mishra, Male Aged About 44 Years S/o Awdhesh Kumar Mishra R/o, Jagarnathpur PONandlalpur, PS- Kahalgaon, Dist- Bhagalpur, Pin- 813222 Bihar. ... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Department of Revenue, Ministry of Finance, New Delhi.
2.
The Secretary, Department of Revenue, Ministry of Finance, Government of India, New Delhi.
3.
The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi. 4.
The Chief Commissioner of Central Taxes, 3rd Floor, Central Revenue (Annex) Building, Birchand Patel Path, Patna. 5.
The State of Bihar, through the Commissioner-cum-Secretary, Commercial Taxes, Govt. of Bihar, Patna.
6.
The Commissioner of State Tax, Vikash Bhawan, Patna. 7.
The Additional Commissioner State Taxes (Appeal), Bhagalpur Division, Bhagalpur.
8.
The Assistant Commissioner of State Tax, Bhagalpur Circle, Bhagalpur. 9.
The Branch Manager, State Bank of India, Deeptinagar Kahalgaon Branch, Bhagalpur.
... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Brisketu Sharan Pandey, Advocate For the U.O.I :
Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX For the State :
Mr. Vivek Prasad, GP-7 For the respondent no.9 :
Mr. Apurv Harsh, Advocate Ms. Mahima Sharma, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 15-05-2023 Learned Government Advocate submits that giving benefit of Notification No. 6 of 2023, the demand has been rectified and the petitioner has been permitted to avail of the
Patna High Court CWJC No.4740 of 2023(5) dt.15-05-2023 2/2 opportunity under the Notification.
In such circumstances, the writ petition has become infructuous.
Writ petition stands dismissed as infructuous. (K. Vinod Chandran, CJ) ( Partha Sarthy, J) aditya/sujit U