M/S Utc Fire And Security India Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.13004 of 2022 ====================================================== M/s UTC Fire and Security India Ltd. (Formerly Known as Kidee India Limited) having its Place of Business at C/o Indian Oil Corporation Limited, Barauni refinery, Begusarai through its authorised attorney namely Sushil Kumar Sharma Male aged about 52 Years son of Ram Kumar Sharma, Resident of 223, Housing Board Colony, Sector 7, Extn. Gurgaon, Haryana122001. ... ... Petitioner/s

Versus

1.

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

The Joint Commissioner of State Taxes, Begusarai Circle, Begusarai. 3.

The Deputy Commissioner State Taxes, Begusarai Circle, Begusarai. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate For the Respondent/s :

Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 01-09-2023 The petitioner is concerned with the refund application for the year 2005-06, which is said to have been filed by Annexure-3 as early as in 2015. The application was filed before the 3rd Respondent, the Deputy Commissioner of State Taxes, Begusarai Circle, Begusarai. The same was kept pending and when the writ petition was moved, there was an objection raised that the officer who

Patna High Court CWJC No.13004 of 2022 dt.01-09-2023 2/3 has to consider the application is not the 3rd respondent.

2. The learned Government Advocate also, on instructions, submits that the officer now designated to consider the refund application is the Additional Commissioner State Taxes (Administration), Darbhanga, who is not a party here. This was only on upgradation of the rank of officers on the goods and services tax regime coming into force.

3. We implead the Additional Commissioner State Taxes (Administration), Darbhanga as the additional respondent herein suo moto. We direct the Deputy Commissioner Commercial Taxes to return the application filed, within a period of one week from today. The application shall be produced before the additional respondent i.e. Additional Commissioner State Taxes (Administration), Darbhanga. The application shall be considered, as having been filed in the year 2015 itself, in accordance with law, after hearing the petitioner, within a period of one month from the date of production of the certified copy of this judgment.

4. We make it clear that we have not made any

Patna High Court CWJC No.13004 of 2022 dt.01-09-2023 3/3 observation on the merits of the claim made by the petitioner.

5. Writ petition stands disposed of.

(K. Vinod Chandran, CJ) ( Partha Sarthy, J) aditya/- AFR/NAFR CAV DATE Uploading Date 01.09.2023.

Transmission Date