Supreme Court judge allowed withdrawal of writ petitions challenging demand notices based on assessment orders, but dismissed them as withdrawn without expressing opinion on merits or entertainability.
Withdrawal of writ petitions permitted; petitions dismissed as withdrawn.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18569 of 2016
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Micromax Informatics Ltd., a company registered under the Indian laws having its warehouse at C/o. Neeta Enterprises Sabajpura more, Phulwari sarif, Patna- 801505, through its Authorized Signatory Sudhir Kumar Singh, son of Uday Shankar Singh aged about 31 years, Resident of Sector- 368-A, Panch Mandir Road, West near Lohia Nagar, Sub Post office, RF 121, Kankarbagh, Patna-800020.
... ... Petitioner/s
Versus
... ... Respondent/s
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with
Civil Writ Jurisdiction Case No. 19821 of 2016
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Micromax Informatics Ltd., a company registered under the Indian laws having its warehouse at C/O. Neeta Enterprises Sabajpura more, Phulwari sarif, Patna – 801505, through its Authorized Singnatory Sudhir Kumar Singh, S/o Uday Shankar Singh aged about 31 years, Resident of Sector- 368A, Panch Mandir Road, West Near Lohiya Nagar, Sub Post office, RF 121, Kankerbagh, Patna- 800020
... ... Petitioner/s
Versus
1.The State of Bihar through the Commissioner of Commercial Taxes, Bihar Patna having office at Old Secretariat, Po- Saschivalya, Patna.
2.The Commissioner of Commercial Taxes having its office at Vikas Bhawan, Bailey Road, Patna.
3.The Dy Commissioner of Commercial Taxes, Patna South Circle.
4.The Assistant Commissioner of Commercial Taxes, Patna South Circle.
... ... Respondent/s
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with
Civil Writ Jurisdiction Case No. 18716 of 2016
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Micromax Informatics Ltd., a company registered under the Indian laws having its warehouse at C/o. Neeta Enterprises Sabajpura more, Phulwari sarif, Patna – 801505, through its Authorized Signatory Sudhir Kumar Singh, son of Uday Shankar Singh aged about 31 years, Resident of Sector-368-A
Patna High Court CWJC No.18569 of 2016(5) dt.12-09-2018 2/3
Panch Mandir Road, West Near Lohia Nagar, Sub Post office, RF 121, Kankarbagh, Patna-800020
... ... Petitioner/s
Versus
1.The State of Bihar through the Commissioner of Commercial Taxes, Bihar Patna having office at Old Secretariat, PO- Saschivalaya, Patna
2.The Commissioner of Commercial Taxes having its office at Vikas Bhawan, Bailey Road, Patna.
3.The Dy Commissioner of Commercial Taxes, Patna South Circle
4.The Assistant Commissioner of Commercial Taxes, Patna South Circle.
5.Commercial Taxes Officer, Patna South Circle.
... ... Respondent/s
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with
Civil Writ Jurisdiction Case No. 18594 of 2016
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Micromax Informatics Ltd, a Company registered under the Indian Laws having its warehouse at C/o. Neeta Enterprises Sabajpura more, Phulwari Sarif, Patna- 801505, through its Authorized Signatory Sudhir Kumar Singh, Son of Uday Shankar Singh aged about 31 years Resident of Sector -3698-A, Panch Mandir Road, West Near Lohia Nagar, Sub Post Office, RF 121, Kankarbagh, Patna-800020.
... ... Petitioner/s
Versus
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s :
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CORAM: HONOURABLE THE CHIEF JUSTICE and
HONOURABLE MR. JUSTICE ASHUTOSH KUMAR ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
5 12-09-2018 1. Learned counsel appearing on behalf of the
Patna High Court CWJC No.18569 of 2016(5) dt.12-09-2018 3/3
petitions as what is challenged in the present petitions is the demand notice on the basis of the assessment orders for respective assessment years and according to him in fact the assessment orders are already under challenge by way of independent separate proceedings.
withdrawn.
(Mukesh R. Shah, CJ)
(Ashutosh Kumar, J)
P.K.P./-R.S.Sen
U
Micromax Informatics Ltd.
The State of Bihar through the Commissioner of Commercial Taxes
Mukesh R. Shah
Ashutosh Kumar
As recorded by the court registry
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