Disposed

The Union Of India and Anr. v. The State Of Bihar and Ors.

Patna HC27 Feb 2020CWJC/7183/2018

Case brief

AI extract

What is this about?

On an application seeking quashing of tax demand notices under the Bihar VAT Act, the High Court disposed of the petition by direct reference to an earlier co-ordinate bench order, directing authorities to consider the pending appeal within three months and stay coercive recovery until the appeal is decided.

What did the court decide?

No coercive recovery until appeal decided; appeal to be disposed within three months.

The Union Of India and Anr. Vs The State Of Bihar and Ors. — Quashing and FIR | Patna HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7183 of 2018

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The Union Of India, through the General Manager, Easter Railway, Kolkata

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The Deputy Chief Material Manager, Eastern Railway, Jamalpur Having its Chief and Controlling office at and from 3, Koylaghat Street, Kolkata700001 (West Bengal)

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... ... Petitioner/s

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Versus

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The State Of Bihar though the Principal Secretary, Department of Commercial Taxes, Government of Bihar, Patna.

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The Joint Commissioner, Department of Commercial Taxes Appeal, Government of Bihar, Bhalpur Division, Bhagalpur.

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The Deputy Commissioner, Department of Commercial Taxes, Government of Bihar, Munger Circle, Munger

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Reserve Bank of India through the General Manager, Kolkata

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... ... Respondent/s

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

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For the Petitioner/s : Mr.Mritunjay Kumar For the Respondent/s : Mr.Lalit Kishore- Ag

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======================================================

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR

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ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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4 27-02-2020 Petitioner has prayed for the following reliefs:-

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“(i) For issuance of a writ in the nature of

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writ of certiorari or any other appropriate writ, order or direction for quashing notice of demand dated 10.10.2017 under section 25 and 29 of the Bihar VAT Act, 2005 in form N-VIII for the period 2011-2012 issued by the respondent no.3 whereby petitioners have been directed to deposit Rs.

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Patna High Court CWJC No.7183 of 2018(4) dt.27-02-2020

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2/3

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1,38,142/- towards amount of tax, Rs. 50,000/- towards penalty and Rs. 1,42,977/-

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towards interest on amount of tax total amounting to Rs. 3,31,119/- into the Government Treasury.

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(ii) For quashing of the notice of demand issued under section 47 of the Bihar VAT Act in Form N-XI for the amount of Rs. 3,31,119/- for period 2011-2012 (VAT), communicated vide memo no. 104 dated 07.03.2018 issued by Respondent no. 3 directing the respondent no.4 to pay in the

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Government Treasury a sum of Rs. 3,31,119/- from the account of the petitioners claimed to be due to the Government as being wholly arbitrary and illegal.”

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Mr. D.K. Sinha, learned senior counsel for the

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petitioners, invites our attention to the order dated 23.04.2018 passed by a co-ordinate Bench of this Court in CWJC No. 8586of 2017, titled as The Union of India & Ors. vs. The State of Bihar & Ors. Mr. Vikash Kumar states that the said order

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Patna High Court CWJC No.7183 of 2018(4) dt.27-02-2020 3/3

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covers only those cases where appeals have been filed by the petitioners.

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Mr. Sinha states that petitioners have already preferred appeal before the respondent No. 2 being Appeal Case No. MGST-31/2017-18. Well, the present case is squarely covered with the order dated 23.04.2018 passed by a co-ordinate Bench of this Court in CWJC No. 8586 of 2017, titled as The Union of India& Ors. vs. The State of Bihar & Ors., which fact is not so disputed. As such, we dispose of the present petition giving directions, contained in the said order, mutatis mutandis insofar as applicable also to the instant case. We only hope and expect the appropriate authority to consider and decide the appeal on its own merit and with reasonable dispatch within a period of three months thereafter. We also direct that till the decision of the appeal, no coercive steps for recovery of the amount shall be taken.

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(Sanjay Karol, CJ)

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( S. Kumar, J)

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veena/rajiv/-

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The Union Of India and Anr. v. The State Of Bihar and Ors.

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The Union Of India and Anr. v. The State Of Bihar and Ors.

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