Crystal Thermotech Limited (Now Known As Crystal Thermotech Private Limited), v. State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.13288 of 2022 ====================================================== Crystal Thermotech Limited (now known as Crystal Thermotech Private Limited), a company incorporated under the Companies Act, 1956 having its Head Office at 1/1 Awas Crystal, Road No. 1, Contractors Area, Bistupur, Jamshedpur-831001, Jharkhand through its authorized signatory Pritesh Agarwal (Male) (aged about 37 years), son of Sri Pawan Agarwal, resident of Flat No. 201, Second Floor, Block-C, Aastha Aakar, Near Durga Mandir, Adityapur Basti, Dist-Seraikela-Kharsawan, Jamshedpur, Jharkhand-831013. ... ... Petitioner/s

Versus

1.

State of Bihar through Commissioner of State Tax, Bihar, Patna having its office at Vikas Bhawan, Patna.

2.

Asst. Commissioner of State Tax, South Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. D.V.Pathy, Advocate For the Respondent/s :

Mr. Vikash Kumar ( SC 11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 23-11-2022 Petitioner has prayed for the following relief(s): "(i) the order dated 05.11.2021 and 20.06.2022 (as contained in Annexure -1 series) passed by the respondent no. 2 rejecting the application for issue of form F be quashed.

(ii) the respondent no. 2 be directed to issue statutory declarations in Form F under Central Sales Tax (Bihar), Rules 1957 for the First Quarter of the Financial Year 2017 - 18.

(iii) the respondent no.1 be directed to hear and dispose off the revision application filed before her on 11.11.2020.

Patna High Court CWJC No.13288 of 2022 dt.23-11-2022 2/3 (iv) for granting any other relief (s) to which the petitioner is otherwise found entitled to."

Undisputedly, petitioner has preferred a petition for revision before the Revisional Authority which is yet pending consideration.

We are of the considered view that interest of justice only demands such petition to be heard and decided at the earliest.

Shri Vikas Kumar, Standing Counsel No.11 states that Revisional Authority shall positively decide the petition within a period of two months from today.

We direct the petitioner to make himself available in the office of the Revisional Authority on 07.12.2022 at 10.30 a.m.

Learned counsel for the petitioner undertakes to fully cooperate and not take any unnecessary adjournment. With the decision of the Authority being in favour of the petitioner, we are hopeful that Form 'F' under Central Sales (Bihar) Rules, 1957 for the first quarter of the financial year 2017-18 would be issued to the petitioner.

Present petition stands disposed of in the aforesaid terms.

Patna High Court CWJC No.13288 of 2022 dt.23-11-2022 3/3 Interlocutory Application(s), if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( Partha Sarthy, J) Saurabh/Sujit AFR/NAFR CAV DATE Uploading Date 24.11.2022 Transmission Date