M/S Drug Point Pvt. Ltd. v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.5414 of 2023 ====================================================== M/s Drug Point Pvt. Ltd. Plot No. 199, Near Saguan State Bank, Bailey Road, Patna through its Director Srishti Nayyar, aged about 36 Years, Gender Female, Wife of Anupam Kumar, Resident of B-72, New Govind Pura, Street No. 14, Near Chander Nagar Bus Stand, Delhi, P.S. Krishna Nagar, East Delhi, District Delhi, Delhi-110051.
... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.
2.
The Principal Chief Commissioner, CGST, Central Revenue Building, Birchand Patel Path, Patna.
3.
The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.
4.
The Additional Commissioner, State Tax (Appeals), Patna Central Division, Patna.
5.
The Assistant Commissioner, State Tax, Patliputra Circle, District-Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Alok Kumar, Advocate For the Respondent/s :
Dr. K.N. Singh, ASG Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 24-04-2023 The petitioner is concerned with the assessment order passed on 14.12.2021, 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
2/4 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furnishes a valid return within thirty days of the service of the assessment order then the assessment order will stand withdrawn but the liability for payment of interest under sub-section (1) of Section 50 and the liability to late fee under Section 47 would continue.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 subsection (2) of Section 62 by filing a return within one month of the issuance of the assessment order. Now, the Government of India has on the recommendation of the GST Council, brought out the following notification:-
3/4 Learned counsel for the petitioner submits that in accordance 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
4/4 notification, the assessment order would stand withdrawn. The writ petition stands allowed.
(K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) Shyambihari/ sumitAFR/NAFR CAV DATE Uploading Date 25-04-2023 Transmission Date