Partly allowed

M/S. Sidhnath Construction v. The State of Bihar

Patna HC20 Apr 2023CWJC/1500/2023

Case brief

AI extract

What is this about?

The Patna High Court held that directly challenging an assessment order under Article 226 after deviation from appeal timelines was impermissible. However, considering a new government notification, the court allowed filing a return under it and ordered a redo of the assessment.

What did the court decide?

Liberty granted to the petitioner to comply with Notification No. 06/2023 dated 31.03.2023; assessment order to be redone accordingly.

M/S. Sidhnath Construction Vs The State of Bihar — GST and Indirect Tax | Patna HC (2023)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.1500 of 2023

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M/S. Sidhnath Construction Office at Amra Sohaipur, P.S. Mufassil, DistrictGaya, through its Partner Pramod Singh, Gender- male, aged about- 52 years, Son of Sideshwar Singh, Resident of Amra, Sohaipur, P.S. Mufassil, DistrictGaya.

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... ... Petitioner/s

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Versus

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The State of Bihar.

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The Commissioner-cum-Secretary, Commercial Taxes Department, Bihar, Patna.

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The Deputy Commissioner, State Tax, Magadh Division, Gaya.

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The Joint Commissioner, State Tax, Gaya Circle, Gaya.

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The Additional Commissioner, State Tax Gaya Circle, Gaya.

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The Assistant Commissioner, State Tax Gaya Circle, Gaya.

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... ... Respondent/s

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Appearance : For the Petitioner/s : Mr.Anil Kumar Singh, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11)

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CORAM: HONOURABLE THE CHIEF JUSTICE

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and

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HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT

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(Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 20-04-2023

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The assessment order under Section 62 of the Bihar Goods & Service Tax Act, 2017, which is challenged in the above writ petition, was passed on 16.12.2020. An appeal was filed, which was

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Patna High Court CWJC No.1500 of 2023 dt.20-04-2023 2/3

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delayed beyond the time provided under Section 107(4) of the Bihar Goods and Services Tax Act, 2017 and hence, the same also stood dismissed on 12.12.2022 (Annexure-3). The petitioner is before this Court challenging the assessment order under Article 226 of the Constitution of India, which is not permissible.

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However, we notice Notification No. 06/2023 dated 31.03.2023 brought out by the Central Government on the recommendations of the GST Council, which is reproduced as herein below:-

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In the context of the above notification, a return can be

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Patna High Court CWJC No.1500 of 2023 dt.20-04-2023 3/3

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filed in accordance with it, in which circumstance, the assessment

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has to be redone.

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We dispose of the writ petition giving liberty to the

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petitioner to comply with the above notification.

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(K. Vinod Chandran, CJ)

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(Madhuresh Prasad, J)

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P.K.P./Anushka

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AFR/NAFR
CAV DATE
Uploading Date	25.04.2023
Transmission Date

M/S. Sidhnath Construction v. The State of Bihar

Case brief

What is this about?

What did the court decide?

M/S. Sidhnath Construction v. The State of Bihar

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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