Disposed

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

Patna HC16 Dec 2020CWJC/8687/2017

Case brief

AI extract

What is this about?

The Patna High Court disposed of a writ petition seeking quashing of tax assessment and demand orders under Bihar VAT and Entry Tax Acts. The court directed the petitioner to be disposed of in terms of a previous judgment (CWJC No. 8586 of 2017) granted *mutatis mutandi*. Several interlocutory applications were also disposed of.

What did the court decide?

Petition disposed of by way of ordering that the directions contained in C.W.J.C. No. 8586 of 2017 govern the instant case *mutatis mutandi*.

The Union Of India and Anr. Vs The State Of Bihar and Ors. — GST and Indirect Tax | Patna HC (2020)

¶1

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8687 of 2017

¶2

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

¶3

The Union Of India through the General Manager, Eastern Railway, Kolkata 2. The Chief Works Manager, Eastern Railway, Jamalpur having its Chief and Controlling Office at and from 3, Kolyaghat Street, Kolkata-700001 (West Bengal)

¶4

... ... Petitioner/s

¶5

Versus

¶6

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

¶7

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

¶8

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

¶9

Reserve Bank of India through the General Manager, Kolkata.

¶10

... ... Respondent/s

¶11

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

¶12

Appearance : For the Petitioner/s : Mr. D.K. Sinha, Sr. Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11

¶13

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

¶14

CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

¶15

Date : 16-12-2020

¶16

Petitioner has prayed for the following relief(s):

¶17

(i) For issuance of a writ in the nature of writ of certiorari or any other appropriate writ, order or direction for quashing the assessment order for dated 31.01. 2017 passed by Respondent No. 3 under section 8 of Bihar Entry Tax Act, 1993 read with section 28 of Bihar Value Added Tax Act, 2005 whereby the amount of tax has been assessed for assessment year 2012-2013 to the tune of Rs.3,00,46,570/- and amount of penalty

¶18

Patna High Court CWJC No.8687 of 2017 dt.16-12-2020

¶19

2/4

¶20

has been imposed to the tune of Rs. 3,00,46,570/-total amounting to Rs.6,00,93,140/-.

¶21

(ii) For quashing notice of demand dated 31.01.2017 under section 25 and 29 of the Bihar VAT Act, 2005 in Form N-VIII for the period 2012-2013 issued by the respondent no.3 whereby petitioners have been directed to deposit RS.3,00,46, 570/towards amount of tax and Rs. 3,00,46, 570/towards penalty total amounting to Rs.6,00,93, 140/- into the Government Treasury.

¶22

(iii) For quashing of the notice of demand under section 47 of the Bihar VAT Act in Form N-XI for the amount of Rs. 6, 00,93,140/-, Rs. 7,14,17,498/- & Rs. 3,05,91, 648/- for period 2012-2013, 2014-2015 and 2015-2016 total amounting to Rs.16, 21, 02, 286/communicated vide memo no. 263 dated 15.03.2017 issued by Respondent No.3 directing the respondent no. 4 to pay in the Government Treasury a sum of Rs.16,21,02,286/- from the account of the petitioners claimed to be due to the Government as being wholly arbitrary and illegal.

¶23

(iv) For quashing of the amended notice of demand under section 47 of the Bihar VAT Act in Form N-XI for the amount of Rs. 6,00,93,140/-, Rs. 7,14,17,498/- & Rs.

¶24

Patna High Court CWJC No.8687 of 2017 dt.16-12-2020

¶25

3/4

¶26

3,05,91, 648/- for period 2012-2013, 2014-2015 and 2015-2016 total amounting to Rs. 16, 21,02,286/communicated vide memo no. 263 dated 15.03.2017 issued by Respondent No.3 directing the respondent no. 4 to pay in the Government Treasury a sum of Rs.16,21,02,286/- from the account of the petitioners claimed to be due to the Government as being wholly arbitrary and illegal.

¶27

(v) For issuance of writ in the nature of writ of mandamus or any other appropriate writ, order or direction commanding the respondents to refund the amount of Rs. 3,00,46,570 /- towards tax and Rs.3,00,46,570/- towards penalty total amounting to Rs. 6,00,93,140/-, which has been recovered by the respondent no. 3 by special mode of recovery under section 47 of Bihar VAT Act from the respondent no.4.

¶28

(vi) For any other relief or reliefs which the petitioners may be found entitled in the facts and circumstances of the case.”

¶29

Shri D.K. Sinha, learned Senior Counsel for the petitioner, submits that the matter can be disposed of in terms of the order dated 23.04.2018, passed in C.W.J.C. No.8586 of 2017, titled as The Union of India & Anr. Vs. The State of

¶30

Patna High Court CWJC No.8687 of 2017 dt.16-12-2020 4/4

¶31

Bihar & Ors.

¶32

As prayed for, petition is disposed of in terms of the order dated 23.04.2018, passed in C.W.J.C. No.8586 of 2017, titled as The Union of India & Anr. Vs. The State of Bihar& Ors. and the directions contained therein shall also govern the instant case mutatis mutandi .

¶33

Interlocutory Application(s), if any, shall stand disposed of.

¶34

(Sanjay Karol, CJ)

¶35

( S. Kumar, J)

¶36

K.C.Jha/-

¶37

AFR/NAFR CAV DATE Uploading Date 21.12.2020 Transmission Date

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

Case brief

What is this about?

What did the court decide?

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

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Hari Narayan Sinha Vs the State of Bihar and Ors.

The Managing Director, Bihar State Food and Civil Supllies Corporation Ltd. and Anr. Vs Jawahar Choudhary and Ors.

The State Food Corporation Through Its Managing Director and Ors. Vs Sri Krishna Rice Mill and Ors.

S. S. Briks Vs The State Of Bihar and Ors.

S. S. Briks Vs The State Of Bihar and Ors.

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