Disposed

Idea Cellular Ltd. v. The State Of Bihar and Ors.

Patna HC8 Jul 2014CWJC/10542/2014

Case brief

AI extract

What is this about?

The Patna High Court granted directions prohibiting further coercive recovery against the petitioner under the impugned notice of demand while an appeal and stay petition remain pending before the appellate forum, subject to no new recovery orders.

What did the court decide?

Directions were issued that no further coercive recovery shall be made from the petitioner while the appeal and stay petition remain pending.

Idea Cellular Ltd. Vs The State Of Bihar and Ors. — GST and Indirect Tax | Patna HC (2014)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.10542 of 2014

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====================================================== Idea Cellular Ltd., a Company registered under the Companies Act, 1956 having its office at 1st Floor, Sumitra Sadan, Boring Canal Road Crossing, P.O and P.S, Budha Colony, District Patna through its Assistant General Manager ( Legal) Vipul Tripathi, son of Shri R.L. Tripathi, resident of Flat no. 404, Taluka Apartment Budha Colony, East Boring Canal Road, P.OGPO, P.S- Buddha Colony, District- Patna. .... .... Petitioner

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Versus

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State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikash Bhawan, Bailey Road, Patna. 2. Commercial Taxes Officer, Patliputra Circle, Patna.

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.... .... Respondents

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====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate Mr. Abhi Sarkar, Advocate For the Respondents : Mr. Vikash Kumar, A.C. to Mr. P.A.A.G. ======================================================

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CORAM: HONOURABLE THE CHIEF JUSTICE

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And

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HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH

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ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)

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3 08-07-2014 This petition under Article 226 of the Constitution has been filed by the dealer against the notice of demand and the order of attachment for recovery of Rs.1,48,78,967.00 issued under the Bihar Value Added Tax Act, 2005.

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It is the grievance of the petitioner that though against the order of assessment the petitioner has preferred appeal

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Patna High Court CWJC No.10542 of 2014 (3) dt.08-07-2014

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2/2

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before the statutory authority, has paid 38% of the disputed tax and has also filed stay petition, without proper opportunity of defence the amount has been recovered by the respondent authorities under the impugned notice of attachment.

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In view of the appeal and stay petition pending before the appellate forum, no further order is required to be made on this Petition except that pending appeal there shall not be further coercive recovery from the petitioner under the impugned notice of demand. Directions accordingly.

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Subject to the above directions this Petition is

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disposed of.

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(R.M. Doshit, CJ)

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(Ashwani Kumar Singh, J)

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K.C.jha/-

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Idea Cellular Ltd. v. The State Of Bihar and Ors.

Case brief

What is this about?

What did the court decide?

Idea Cellular Ltd. v. The State Of Bihar and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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