M/S Chandan Kumar Singh v. The Union Of India,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.4791 of 2023 ====================================================== M/s Chandan Kumar Singh (a Sole Proprietorship Firm) having its Registered Office at-Colony No.1, Durga Sthan, P.S.-Katihar Sadar, District-Katihar through its Sole Proprietor Mr. Chandan Kumar Singh, aged about 55 Years, S/o-Mr. Ganesh Prasad Singh.

... ... 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, 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, Katihar Circle, Distirct-Katihar. 5.

Deputy Commissioner of State Tax, Katihar Circle, Distirct-Katihar. 6.

Assistant Commissioner of State Tax, Katihar Circle, Distirct-Katihar. 7.

Additional Commissioner (Appeal) of State Tax, Purnea Division, Purnea. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Anurag Saurav, Advocate For the Union of India :

Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX For the State :

Mr.Vikash Kumar, S.C. 11 Mr. Vivek Prasad, G.P. 7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-04-2023 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 18.12.2019 and is annexed as Annexure-2. An appeal was filed, which was dismissed for want of certified copy on 12.12.2020 (Annexure-7). The petitioner is before this Court

Patna High Court CWJC No.4791 of 2023 dt.21-04-2023 2/3 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 has to be redone.

We dispose of the writ petition giving liberty to the

Patna High Court CWJC No.4791 of 2023 dt.21-04-2023 3/3 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