The Union Of India and Anr. v. The State Of Bihar and Ors.
Case brief
What is this about?
This writ application sought to quash an assessment order and demand notices against Eastern Railway regarding entry and value-added tax. The High Court declined to quash the orders, noting the Railway has filed a pending appeal and stay petition before the Appellate Authority. The Court directed the authorities to stay coercive recovery steps until the stay application is disposed of by the Appel
What the court decided
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9000 of 2017
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- The Union Of India through the General Manager, Eastern Railway, Kolkata.
- The Deputy Chief Materials Manager, Eastern Railway, Jamalpur having its Chief and Controlling Office at and from 3, Koylaghat Street, Kolkata – 700001 ( West Bengal)
... ... Petitioner/s
Versus
- The State Of Bihar through the Principal Secretary, Department of Commercial Taxes, Government of Bihar, Patna
- The Joint Commissioner, Department of Commercial Taxes (Appeal), Government of Bihar, Bhagalpur Division, Bhagalpur
- The Deputy Commissioner, Department of Commercial Taxes, Government of Bihar, Munger Circle, Munger
- Reserve Bank of India through the General Manager, Kolkata.
... ... Respondent/s
Issues for consideration
2 issues framed by the court
Whether the High Court should quash the assessment order and demand notices against the Eastern Railway pending before the Appellate Authority.
Whether the High Court should exercise discretionary jurisdiction under Article 226 of the Constitution given the availability of alternative remedy via appeal under Section 72.
Parties & counsel
- petitioner
The Union Of India through the General Manager, Eastern Railway, Kolkata
- petitioner
The Deputy Chief Materials Manager, Eastern Railway, Jamalpur
- respondent
The State Of Bihar through the Principal Secretary, Department of Commercial Taxes, Government of Bihar
- respondent
The Joint Commissioner, Department of Commercial Taxes (Appeal), Government of Bihar
- respondent
The Deputy Commissioner, Department of Commercial Taxes, Government of Bihar
Case details
As recorded by the court registry
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