Magnova Petrochem Pvt. Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7489 of 2024 ====================================================== Magnova Petrochem Pvt. Ltd. (earlier known as LEO Roadlines Pvt. Ltd.), having its registered office at G-25A, LGF, Flat No.-1, Vishwakarma Colony, M.B. Road, New Delhi-110044 through its Director Mr. Sanjeev Maggu, male, aged about 61 year, S/o- of Shri Maharaj Krishan Maggu Resident of- J53, Kirti Nagar, West Delhi, Delhi-110015. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary Cum Commissioner, Department of State Taxes, Govt. of Bihar, Patna. 2.

The Additional Commissioner, State Taxes, Gopalganj. 3.

The Joint Commissioner of State Taxes, Gopalganj Circle, Gopalganj. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Hrishikesh, Advocate For the Respondent/s :

Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 06-05-2024 The petitioner is concerned with a refund application filed at Annexure-7 before the learned Joint Commissioner of State Tax, Gopalganj Circle, Gopalganj.

2. The learned Government Advocate on instructions submits that the learned Joint Commissioner of State Tax is not the competent authority. The competent authority is the Additional Commissioner of State Taxes, Gopalganj, Saran Division.

3. In such circumstances, the petitioner will have to approach the appropriate authority with an application within

Patna High Court CWJC No.7489 of 2024(2) dt.06-05-2024 2/2 the statutory period provided.

4. With the above liberty, the writ petition stands closed.

(K. Vinod Chandran, CJ) (Harish Kumar, J) shivank/- U