Allowed

Syv Motors v. The State of Bihar

Patna HC6 Jul 2023CWJC/6425/2023

Case brief

AI extract

What is this about?

Petitioner challenged interest charged on delayed GST return filing. Court held a 2021 amendment to Section 50 of Bihar GST Act applied retrospectively to 2019-20. Writ allowed; impugned order set aside for reconsideration without penalty.

What did the court decide?

Impugned order claiming interest set aside for reconsideration by Assessing Officer; matter restored to file after notice to petitioner.

Syv Motors Vs The State of Bihar — GST and Indirect Tax | Patna HC (2023)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6425 of 2023

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SYV Motors having its registered office at SH-50, Laheriasarai, Saidnagar, Darbhanga-846003, Bihar through its Proprietor Vikash Kumar Singh, Male (aged about 34 years), S/o Yadubansh Kumar Singh, Resident of Road No.-2, Village-Shekhpur, P.O. Shekhpur Akharaghat, P.S.-Ahiyapur, Muzaffarpur842002, Bihar.

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... ... Petitioner/s

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Versus

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The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

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The Additional Commissioner of State Taxes (Appeal), Muzaffarpur, Bihar.

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The Assistant Commissioner of State Taxes, Darbhanga Circle, Darbhanga.

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... ... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mrs. Manju Jha, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7 ======================================================

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 06-07-2023

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The petitioner relies on an amendment made to the Bihar Goods and Services Tax Act, 2017 by the Bihar Goods and Services Tax (Amendment) Act, 2021 specifically to Section 50 which is available in Section 6 of the Amendment Act.

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It is the specific case of the petitioner that if the proviso in Section 50 was considered for the assessment year 2019-20, definitely no interest could have been charged on the petitioner, as is revealed from the impugned order. We see

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Patna High Court CWJC No.6425 of 2023 dt.06-07-2023 2/2

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from the amendment that the proviso was incorporated by way of a substitution with effect from 1^st of July, 2017 which takes in the relevant assessment year of the petitioner also, i.e. 201920.

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In the above circumstance of a retrospective amendment having coming into the Act, we are of the opinion that the Assessing Officer should reconsider the issue. We set aside the impugned order claiming interest for the delayed filing of returns, only for the purpose of reconsideration by the Assessing Officer, based also on the proviso now substituted and the relevant circulars, if any. The matter shall be restored to the file of the Assessing Officer who shall consider the same after issuing notice to the petitioner.

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With the above observations and directions, the writ petition stands allowed.

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(K. Vinod Chandran, CJ)

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( Partha Sarthy, J)

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aditya/sujit

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AFR/NAFR
CAV DATE	N.A.
Uploading Date	10.07.2023.
Transmission Date	N.A.

Syv Motors v. The State of Bihar

Case brief

What is this about?

What did the court decide?

Syv Motors v. The State of Bihar

Case brief

What is this about?

What did the court decide?

What the court decided

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