Dismissed

M/s Om Namah Shivay Enterprises v. The State of Bihar

Patna HC12 Jul 2023CWJC/6694/2023

Case brief

AI extract

What is this about?

The High Court dismissed a writ petition challenging a GST assessment order under Article 226. It held that the petition could not be entertained as the statutory appeal remedy under Section 107 of the BGST Act was not availed, citing State of H.P v. Gujarat Ambuja.

What did the court decide?

The writ petition was dismissed for want of jurisdiction as the statutory appeal remedy was not exhausted.

M/s Om Namah Shivay Enterprises Vs The State of Bihar — Writ and Judicial Review | Patna HC (2023)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6694 of 2023

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M/s Om Namah Shivay Enterprises having its registered office at Chiwra Hatti, P.S.- Siwan Town, Siwan- 841226, Godown- Chapra Road Tuntun Babu Ke Petrol Pump, P.S.- Saray O.P., Siwan- 841226 through its Proprietor namely Suradip Kumar @ Surdip Kumar, (Male), aged about 39 years, S/o Om Dev Prasad, Resident of Village- Makhdum Saray, P.S.- Saray O.P., P.O. and District- Siwan.

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... ... Petitioner/s

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Versus

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

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

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The Special Commissioner of State Taxes, Government of Bihar, Patna.

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The Additional Commissioner of State Taxes, (Appeal), Siwan.

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The Joint Commissioner of State Taxes, Siwan.

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The Assistant Commissioner of State Taxes, Siwan.

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... ... Respondent/s

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Appearance :

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For the Petitioner/s : Mr. Raju Prasad, 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 PARTHA SARTHY ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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4 12-07-2023 The petitioner is aggrieved with the assessment order

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passed on 01.12.2022. The petitioner did not file an appeal as provided under section 107 of the BGST Act. The petitoiner seeks invocation of the extra ordinary remedy under Article 226 without availing the appellate remedy as provided in the statute.

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The learned cousnel for the petitoner prays that the petitoner may be directed to pay 20% then delayed appeal be

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Patna High Court CWJC No.6694 of 2023(4) dt.12-07-2023 2/2

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permitted before the tribunal since the tribunal has not been consituted. In fact when the first appeal is not filed there can be no second appeal filed since there is no order in the first appeal which could be apealed against before the tribunal. The learned counsel also points out that for other assessment years also the very same petitioner did not file an appeal and the writ petitioner filed CWJC no.6577 of 2023 which was withdrawn.

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We find no way to entertain the challenge against the assessment order specially since there are no grounds with respect to those delineated in State of H.P & Ors. v. Gujarat Ambuja Cement Limited & Anr.; (2005) 6 SCC 499..

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The writ petition stands dismissed.

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(K. Vinod Chandran, CJ)

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( Partha Sarthy, J)

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Saurabh/Bibhash

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M/s Om Namah Shivay Enterprises v. The State of Bihar

Case brief

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M/s Om Namah Shivay Enterprises v. The State of Bihar

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