M/S Krishna Enterprises v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.19382 of 2024 ====================================================== M/s Krishna Enterprises a Proprietorship firm having GSTIN10ATMPJ1900F1ZD and its office at- Alankar Sun City, Sandalpur, Alamganj, Patna, Bihar, 800007, through its Proprietor Saroj Prasad Jaiswal, Gender- Male, aged about 62 years, Son of Mahendra Prasad Jaiswal, Flat No.- 204, Block- C, Alankar Sun City Apartment, P.O.- Gulzarbagh, P.S.- Alamganj, Near- Kumhrar Flyover, Gulzarbagh, District- Patna, Bihar800007. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary, State Tax, Bihar, Patna having its Office at Kar Bhawan, Patna.

2.

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

3.

The Joint Commissioner of State Tax, Kadam Kuan Circle, Patna, Bihar. 4.

The Deputy Commissioner of State Tax, Kadam Kuan Circle, Patna, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Bijay Kumar Gupta, Advocate For the Respondent/s :

Mr.Government Pleader 07 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-12-2024 The contentions raised in the present writ petition on limitation are answered in C.W.J.C. No. 4180 of 2024 and analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors. vide judgment dated 27.11.2024, against the petitioner.

2. It is submitted on behalf of the petitioner that the assessment order impugned has been passed without granting a

Patna High Court CWJC No.19382 of 2024 dt.20-12-2024 2/2 personal hearing under Section 75(4) of the GST enactments, in which circumstance, the impugned order dated 04.05.2024 Annexure-P1 and Annexure-P1/A are set aside on violation of the statutory mandate for notice of personal hearing and the matter is remitted to the Assessing Officer directing the assessee to appear before the Assessing Officer on 07.01.2025. If he appears on the date notified, or on a date once adjourned, the Assessing Officer, after hearing the assessee, shall pass orders within three months from the date of this judgment or within the limitation period provided, if not expired, whichever falls later. 3.The writ petition stands disposed of with the above directions.

(K. Vinod Chandran, CJ) (Nani Tagia, J) ranjan/- AFR/NAFR NAFR CAV DATE NA Uploading Date 20.12.2024 Transmission Date NA