The petitioner sought withdrawal of a writ petition challenging understatement of tax order for failing service of copy. The court permitted withdrawal and dismissed the petition.
Petition allowed to be withdrawn; petition subsequently dismissed as withdrawn.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11514 of 2021
======================================================
M/s Samsung India Electronics Pvt. Ltd. Having registered office at, 4th and 5th Floor, Vasundhara Metro Mall, East Boring Canal Road, P.S.Srikrishnapuri, Patna- 800001. Through Mr. Nikhil Aggarwal, Aged about 45 years, S/o Kalwant Rai @ Kalwant Aggarwal, R/o Villa C-49, Omaxe Green Valley, Sec. 41-42, Faridabad, P.S.- Amarnagar, State- Haryana- 121003.
... ... Petitioner/s
Versus
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr.Anujit Sinha, Advocate For the Respondent/s : Mr.Dr. K.N. Singh (ASG) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
2 02-07-2021 Petitioner has prayed for the following relief(s):
“That M/s. Samsung India Electronics Private Limited (hereinafter referred to as "the petitioner") is constrained to file the present writ petition, challenging the actions of the Respondent No. 3 ("R3"), in uploading the Summary of the Order issued under Section 73(9) of the CGST Act, 2017 read with Rule 142(5) of the CGST
Patna High Court CWJC No.11514 of 2021(2) dt.02-07-2021 2/3
Rules, 2017, in Form GST DRC-07 dated 24.02.2021 bearing Reference No. ZD100221013034O (hereinafter referred to as 'impugned summary order) intimating the details of demand amounting to Rs. 1,87,01,201 (comprising of IGST of Rs. 70,63,815, CGST of Rs. 58,18,693 and SGST of Rs. 58,18,693) pertaining to the period April 2019 to March 2020, without serving a copy of the order itself which was issued under said Section. Such actions of the Respondent No. 3 in failing to provide a copy of the order which contained the detailed reasoning and proceeding to fasten a tax liability on the Petitioner being in violation of the prescribed procedure laid down under Section 73(9) of the CGST Act read with Rule 142(5) of the CGST Rules,and Principles of Natural Justice, is bad in law and violative of Article 14 of the Constitution of India.”
Learned counsel for the petitioner seeks permission to
withdraw the petition.
Prayer allowed.
The petition is dismissed as withdrawn.
Patna High Court CWJC No.11514 of 2021(2) dt.02-07-2021 3/3
Interlocutory application, if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/-
U
2 provisions across 2 enactments
M/s Samsung India Electronics Pvt. Ltd.
Union of India
State of Bihar
Assistant Commissioner of State Tax Commercial Tax Department, Patliputra Circle
Chief Justice
S. Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
