Krishi Educational And Health Seva Sansthan v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3374 of 2021 ====================================================== Krishi Educational and Health Seva Sansthan Kailash Enclave, House No. 1, near Sangeeta Apartment, Shivpuri, Puniachak, P.S.- Shashtri Nagar, Patna, Bihar- 800023 through its Secretary Vindhyachal Pathak aged about 46 years Gender Male Son of Balaji Pathak, Resident of House No. 1, Kailash Enclave, Shivpuri, Fulwari, P.S.- Shashtri Nagar, Patna, Bihar- 800023. ... ... Petitioner/s
Versus
1.
The Union of India Through the Principal Chief Commissioner of Central Goods and Services Tax, Government of India, New Delhi. 2.
The Principal Commissioner of Central Goods and Services Tax Government of India, New Delhi.
3.
The Commissioner Central Goods and Services Tax Government of India, New Delhi.
4.
The State of Bihar Through the Principal Chief Commissioner, State Tax, Bihar, Patna.
5.
The Chief Commissioner State Tax, Bihar, Patna. 6.
The Joint Commissioner State Tax, Patna west Circle, Patna. 7.
The Deputy Commissioner State Tax, Patna west Circle, Patna. 8.
The Assistant Commissioner of State Tax Patna West Circle Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Ranjeet Kumar, Advocate Mr. Santosh Kumar, Advocate Mrs. Ranjeeta Singh, Advocate Mr. Yogesh Kumar, Advocate, Advocate For the Respondent/s :
Mr.Dr.K.N.Singh (ASG) Mr. Anshuman Singh, Sr. S.C. (CGST) Mr. Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE A. M. BADAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 28-10-2021 Petitioner has prayed for the following relief(s): "i. For holding and declaring that the rate of taxes is Nil (exempted) upon a pure service (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government
2/5
3/5
4/5 Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 05.02.2020 (Annexure-7) directed the petitioner to file reply on 29th of February, 2020 which was within the period of 30 days. It is the mandate of law that 30 days' period has to be afforded to the parties, which was not done in the instant case.
As such, on this ground alone, we quash the notice dated 05.02.2020 (Annexure-7) as also the order of assessment
5/5 dated 05.03.2020 (Annexure-8 ) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be positively complied with in these matters.
Petitioner undertakes to fully co-operate.
Petition stands allowed Interlocutory application, if any, shall also stand disposed of.
(Sanjay Karol, CJ) ( A. M. Badar, J) K.C.Jha/- AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date