← Library
Patna High CourtCWJC/12073/2023dismissed

Shambhu Purbey v. The Union Of India

2023-09-18The Chief Justice,Mr. Justice Partha Sarthy2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.12073 of 2023 ====================================================== Shambhu Purbey Son of Late Mahabir Purbey, Proprietor of M/s Purbey Battery, resident of - Bus Stand Road, Madhubani, P.S.- Madhubani, DistrictMadhubani- 847211, Bihar. ... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.

2.

The Under Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.

3.

The State of Bihar, through the Chief Secretary, Government of Bihar, Patna. 4.

The Principal Secretary, Department of Finance, Government of Bihar, Patna.

5.

The State Tax Additional Commissioner (Appeal), Darbhanga Division, Darbhanga.

6.

The Joint Commissioner State Tax (J.C.S.T.), Madhubani Circle, Madhubani.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Shailendra Kumar, Advocate For the UOI :

Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. S.C., CGST & CX Mr. Amarjeet, JC to ASG Mr. Prabhat Kumar Singh, JC to ASG Mr. Devansh Shankar Singh, Advocate For the State : Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 18-09-2023

1. The question arising here is the constitutional validity of Section 16 (4) of the Bihar Goods and Services Tax Act, 2017.

2. The question has been answered in favour of the

Patna High Court CWJC No.12073 of 2023 dt.18-09-2023 2/2 revenue and against the assessee by a judgment dated 08.09.2023 passed in CWJC No.9108 of 2021 and other analogous cases by a Co-ordinate Bench of this Court.

3. Respectfully following the aforesaid judgment, the writ petition is dismissed.

(K. Vinod Chandran, CJ) ( Partha Sarthy, J) Saurabh/Bibhash AFR/NAFR CAV DATE Uploading Date 20.09.2023 Transmission Date