Disposed

Maa Kali Enterprises through its proprietor, Sushil Kumar Anand, v. The Union of India through the Secretary

Patna HC4 Aug 2021CWJC/5949/2021

Case brief

AI extract

What is this about?

High Court of Patna disposed of a writ petition seeking quashing of tax demand notices by remanding the matter to the Chief Managing Director for reconsideration in terms of a prior judgment and letter.

What did the court decide?

Direction to Respondent No.7 to consider and decide the petitioner's case in terms of judgment dated 05.07.2019 and letter No. 5405 dated 30.07.2019.

Maa Kali Enterprises through its… — Constitutional and Fundamental Rights | Patna HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No. 5949 of 2021

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Maa Kali Enterprises through its proprietor, Sushil Kumar Anand, Son of Late Goutam Prasad Sharma, aged about 37 years, R/o Village Mahajpura, P.S. Bikram, District-Patna.

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... ... Petitioner/s

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Versus

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The Union of India through the Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.

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The Under Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.

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The Joint Commissioner of State Tax (J.C.I.T) Danapur, P S Danapur, Dist Patna.

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The State of Bihar through the Chief Secretary, Government of Bihar, Patna.

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The Principal Secretary, Department of Finance, Government of Bihar, Patna.

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The Principal Secretary, Police Building Construction Corporation Pvt Ltd, Koultlya Nagar, Patna, Government of Bihar, Patna-14.

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The Chief Managing Director, Bihar State Police Building Construction Corporation Pvt Limited, Bihar, Patna-14.

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The Chief General Manager, Bihar State Police Building Construction Corporation Pvt Limited, Bihar, Patna-14.

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The General Manager, Bihar State Police Building Construction Corporation Pvt Limited, Bihar, Patna-14.

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The Deputy General Manager, Bihar State Police Building Construction Corporation Pvt Limited, Bihar, Patna-14.

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... ... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mr.Uday Prasad Singh, Advocate For the Respondent/s : Mr. Dr. K. N. Singh ( ASG ) Mr. Anshuman Singh, Advocate Mr. Vikash Kumar, S.C. 11 Mr. Raghwendra Kumar, S.C. 22

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====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT

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(Per: HONOURABLE MR. JUSTICE S. KUMAR)

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(The proceedings of the Court are being conducted through Video Conferencing and the Advocates joined the proceedings through Video Conferencing from their residence.)

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Date : 04-08-2021

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Heard learned counsel for the parties.

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Patna High Court CWJC No. 5949 of 2021 dt.04-08-2021 2/3

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Petitioner has prayed for following relief(s):-

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“That the present writ application is for quashing of the letters/demand notices dated 11/12/2020 issued vide reference no. 3280, ZD101220009893Z issued by the respondent no. 3 as contained in annexure- seres, by which the petitioner has been directed to pay total CGST/SGST Tax amount of Rs. 15,47,015.16 (Fifteen Lacs Fourty Seven Thousand Fifteen Rs and Sixteen Paisa), which are not only illegal but arbitrary exercise by power vested to them as well as without any jurisdiction and beyond the terms and conditions mentioned in the respective tenders/Bids/Agreement, but the same is also violates of the order/judgment dated 05.07.2019 (annexure-) passed in C.W.J.C. No. 1452/2019 and analogous case and the letter no. 5405 dt. 30.09.2019 as contained in annexure and further be pleased to direct the concerned respondents not to freeze, the connecting Bank Account in this regard, And or pass such other order/orders as his Lordhsips may deem fit and proper.”

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Learned counsel for the petitioner submits that this case is squarely covered vide judgment and order dated 05.07.2019 passed in C.W.J.C. No. 1452 of 2019 titled as (M/s Jai Bhawani Construction Vs. The Union of India and Ors.) and analogous cases (Annexure-4) as well as letter No. 5405 dated 30.07.2019 (Annexure-5) issued by Engineer-in-Chief, pursuant to judgment and order as referred above.

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Counsel for the State submits that he has no objection with the matter being remanded to the appropriate authority for consideration of petitioner’s case on its own merit in accordance with law.

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Accordingly, we dispose of the present petition directing the Respondent no.7 (The Chief Managing Director,

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Patna High Court CWJC No. 5949 of 2021 dt.04-08-2021 3/3

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Bihar State Police Building Construction Corporation Pvt. Limited, Bihar, Patna-14), to consider and decide the petitioner’s case in terms of judgment and order dated 05.07.2019 as referred above as well as letter No. 5405 dated 30.07.2019.

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We clarify that all issues of facts and law are left

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opened.

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We hope and expect that the Respondent no.7 (The Chief Managing Director, Bihar State Police Building Construction Corporation Pvt. Limited, Bihar, Patna-14), shall consider and decide the petitioner’s case expeditiously and preferably within a period of four months from the date of receipt/production of a copy of order passed by this Court.

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The writ petition stands disposed of in aforesaid terms. Interlocutory application(s), if any, also stands disposed

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of.

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(Sanjay Karol, CJ)

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( S. Kumar, J)

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Rajiv/-

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Maa Kali Enterprises through its proprietor, Sushil Kumar Anand, v. The Union of India through the Secretary

Case brief

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Maa Kali Enterprises through its proprietor, Sushil Kumar Anand, v. The Union of India through the Secretary

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