Disposed

M/S Sidhnath Construction v. The State of Bihar

Patna HC20 Apr 2023CWJC/1511/2023

Case brief

AI extract

What is this about?

The High Court held that a writ petition challenging a time-barred tax assessment under the Bihar GST Act was not permissible. However, exercising discretion under Article 226, the court granted liberty to the petitioner to comply with a fresh Central Government notification to redo the assessment.

What did the court decide?

Writ petition disposed; liberty granted to petitioner to comply with Notification No. 06/2023 dated 31.03.2023.

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.1511 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 through the Principal Secretary, Department of Finance, Bihar, Patna.

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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 :

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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 (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.1511 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.1511 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.