Dismissed

Instant Transport Solution Pvt. Ltd. v. The State Of Bihar and Ors.

Patna HC12 May 2016CWJC/8510/2016

Case brief

AI extract

What is this about?

The High Court dismissed the writ petition for quashing a penalty order under the Bihar VAT Act, holding that the availability of an alternative statutory remedy precludes writ interference, though it granted interim release of seized goods upon furnishing a bank guarantee.

What did the court decide?

Release of truck and goods upon filing of Bank Guarantee of Rs. 5,73,060/-; liberty to file statutory appeal.

Instant Transport Solution Pvt. Ltd. Vs The State Of… — GST and Indirect Tax | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.8510 of 2016

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=========================================================== Instant Transport Solution Pvt. Ltd., National Capital Territory at Delhi through its Authorized Officer, Prem Nath Jha, S/o Late Hardeo Jha, resident of villageVikrampur, P.S. Desari (Shadai OP) and District Vaishali, presently working at Instant Transport Solution Pvt. Ltd. in New Delhi

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.... .... Petitioner/s

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Versus

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The State of Bihar through Commissioner-cum-Secretary, Commercial Tax Department, Bihar, Patna 2. The Joint Commissioner of Commercial Tax, Gaya Division, Gaya, Bihar 3. The Deputy Commissioner of Commercial Tax, Gaya Circle, Gaya, Bihar 4. The Assistant Commissioner of Commercial Tax, Dobhi Check Post, Gaya, Bihar

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.... .... Respondent/s

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=========================================================== Appearance : For the Petitioner/s : Mr. Sunil Kumar For the Respondent/s : Mr. Pawan Kumar, AC to GA-9

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=========================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA

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and

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HONOURABLE MR. JUSTICE SUDHIR SINGH

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ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 12-05-2016

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Heard learned counsel for the petitioner and learned

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counsel for the State.

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The writ application has been filed for quashing of the order as also the demand dated 2.5.2016 passed by the Assistant Commissioner, Commercial Taxes, Integrated Check Post, Dobhi, Gaya, Bihar by which he has imposed penalty of Rs. 5,73,060/- under Section 56(4)(b) read with Section 60(4)(b) of the Bihar Value Added Tax Act, 2005.

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However, in the course of submission learned

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Patna High Court CWJC No.8510 of 2016 dt.12-05-2016

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2 / 2

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S.Pandey/-

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counsel for the petitioner confines the reliefs to the release of the truck along with the goods laden thereon on filing of the Bank Guarantee for the amount of penalty with liberty to file statutory appeal against the impugned order.

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On a consideration of the facts and circumstances of the case, the writ application is dismissed on the ground of availability of alternative statutory remedy with liberty to the petitioner to pursue its statutory remedy before the appropriate authority.

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However, upon the petitioner furnishing the Bank Guarantee of Rs. 5,73,060/- before the Respondent No. 4, the said Respondent shall release the vehicle along with the goods laden thereon forthwith.

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Learned counsel for the State shall inform the Respondent No. 4 about this order so that the vehicle and the goods laden thereon are released forthwith without waiting for a certified copy of the order.

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(Ramesh Kumar Datta, J)

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(Sudhir Singh, J)

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AFR/NAFR CAV DATE Uploading Date18.05.2016 Transmission Date

Instant Transport Solution Pvt. Ltd. v. The State Of Bihar and Ors.

Case brief

What is this about?

What did the court decide?

Instant Transport Solution Pvt. Ltd. v. The State Of Bihar and Ors.

Case brief

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What did the court decide?

What the court decided

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