Allowed

M/s Mohan Bricks v. The State Of Bihar and Ors.

Patna HC22 Sept 2016CWJC/14782/2016

Case brief

AI extract

What is this about?

The High Court of Patna allowed the writ petition challenging a tax demand order. The Court held there was no satisfactory proof of service of the notice under Section 31(1) of the Bihar VAT Act and allowed the petition, setting aside the demand order.

What did the court decide?

Impugned order and Demand Notice dated 17th July, 2015 set aside; matter remanded to Assessing Officer to proceed afresh without fresh notice.

M/s Mohan Bricks Vs The State Of Bihar and Ors. — Patna HC (2016) — LawSathi Research

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.14782 of 2016

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M/s Mohan Bricks through its Proprietor, Smt. Mithila Jha wife of Sri Ram Sewak Jha Resident of Village-Karja Patti, P.S.-Kamtaul, District-Darbhanga

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.... .... Petitioner/s

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Versus

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The State of Bihar through the Principal Secretary, Commercial Taxes Department, Bihar

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The principal Secretary, Commercial Taxes Department, Government of Bihar, Patna

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The Deputy Commissioner Commercial Taxes, Darbhanga Circle, Darbhanga 4. The Assistant Commissioner, of Commercial Taxes, Darbhanga Circle, Darbhanga

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The Commercial Taxes Officer Darbhanga Circle, Darbhanga

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.... .... Respondent/s

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=========================================================== Appearance :

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For the Petitioner/s : Mr. Krishna Chandra For the Respondent/s : Mr. Anurag Saurav, A.C. to S.C. 2

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CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and

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HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT

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(Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 22-09-2016

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Heard learned counsel for the parties.

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The challenge in the writ application is an order dated 17^th of July, 2015 raising demand of Rs.2,10,300/- from the petitioner for the Assessment Year 2013-14 towards the balance amount of Value Added Tax.

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The stand of the petitioner is that such demand was raised without serving any notice upon the petitioner under Section 31(1) of the Bihar Value Added Tax Act, 2005 (for short “the Act”) for the Assessment Year 2013-14.

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In the counter affidavit filed, the State relies upon the

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Patna High Court CWJC No.14782 of 2016 dt.22-09-2016

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2/2

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notice dated 25^th of June, 2015 (Annexure-C). As per counter affidavit, the said notice has been purportedly sent under ordinary post.

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We find that there is no satisfactory proof of issuance of any notice to the petitioner. Therefore, it is difficult for this Court to give a finding that the notice was served upon the petitioner.

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In view thereof, the writ petition is allowed, impugned order and the Demand Notice both dated 17^th of July, 2015 are set aside and the matter is remanded back to the Assessing Officer to proceed afresh with the matter in accordance with law. It is made clear that no fresh notice is required to be issued to the petitioner and that the petitioner shall present himself before the Assessing Officer concerned on 5^th of October, 2016 at 11.00 A.M. with a reply and other relevant documents whereupon the concerned Assessing Officer

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shall proceed to dispose off the matter in accordance with law.

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(Hemant Gupta, J)

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Amin/-

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(Ahsanuddin Amanullah, J)

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AFR/NAFR	NAFR
CAV DATE	N/A
UploadingDate	03.10.2016
Transmission Date	N.A.

M/s Mohan Bricks v. The State Of Bihar and Ors.

Case brief

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M/s Mohan Bricks v. The State Of Bihar and Ors.

Case brief

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