M/S Sanjay Kumar v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7993 of 2024 ====================================================== M/s Sanjay Kumar having its registered office at Belwaganj, Laheriasarai, Dharbhanga, through its Authorized Signatory, namely Abdhesh Kumar Mishra, aged about 32 years, Male, Son of Raman Kumar Mishra, Resident of Kaithahi, P.S. Rajnagar, District Madhubani, Bihar. ... ... Petitioner/s

Versus

1.

The Union of India through The Secretary, Ministry of Finance Government of India, New Delhi.

2.

The Principal Commissioner of Central GST and C. Ex., 1 Floor, Central Revenue Building (GST Bhawan), Birchand Patel Path, Patna- 800001. 3.

The Additional Commissioner, Central GST and C. Ex. Jamshedpur Camp at CGST and CX. Patna -II, (Hqrs.).

4.

The State of Bihar through the Principal Secretary, Rural Works Department, Government of Bihar, Patna.

5.

The Principal Secretary, Planning and Development Department, Government of Bihar, Patna.

6.

The Assistant Commissioner, Central GST and Central Excise Division, Darbhanga.

7.

The Bihar State Educational Infrastructure Development Corporation Limited, A Government of Bihar undertaking, having its Office at Sikhsha Bhawan, Bihar Rastrabhasha Parishad Campus, Archarya Shiv Pujan Sahay Path, Saidpur, Patna- 800004, through its Managing Director. 8.

The Managing Director, The Bihar State Educational Infrastructure Development Corporation Limited, A Government of Bihar undertaking, having its Office at SikhshaBhawan, Bihar Rashtrabhasha Parishad Campus, Acharya Shiv Pujan Sahay Path, Saidpur, Patna- 800004. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Prabhat Ranjan, Advocate For the State :

Mr.Vikas Kumar, SC-11 For the Respondent/s :

Dr.K.N. Singh, Additional Solicitor General Mr.Anshuman Singh, Sr. SC, CGST & CX Mr.Shivaditya Dhari Sinha, Advocate Mr.Girijesh Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 06-09-2024 Learned Counsel for the petitioner submits that

Patna High Court CWJC No.7993 of 2024(5) dt.06-09-2024 2/2 while the writ petition was pending an order of rectification was passed and the petitioner intends to challenge it.

2. The writ petition is rejected with liberty on just exceptions including that of limitation.

(K. Vinod Chandran, CJ) (Nani Tagia, J) Anushka/- U