M/s. Silica Infotech Private Limited, v. The State of Bihar
Case brief
What is this about?
The Court held that the writ petition challenging an assessment order under Section 62 of the Bihar GST Act, which had already been dismissed for delay in appeal, was not permissible. The Court disposed of the petition, allowing the petitioner to comply with a Central Government notification.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.936 of 2023
======================================================
M/s. Silica Infotech Private Limited, a Private Limited Company, incorporated under the provision of Companies Act, having its Registered Office at Bank Road, 101, Nisha Apartment, Gandhi Maidan, P.S. Gandhi Maidan, Town and District Patna, through its Director Mr. Prakash Singh Bist, Son of Sri Mathura Singh Bisht Aged about 45 year(Male) Resident of R.Z.49 A Somesh Bihar, Post - Chhawla, P.S. Chhawla S O, District- South West Delhi, Delhi- 110071
... ... Petitioner/s
Versus
- The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.
- The Commissioner, Department of State Taxes, Government of Bihar, Patna.
- The Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna
- The Assistant Commissioner of State Taxes, Gandhi Maidan Circled, Patna.
... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Manoj Kumar Keshri, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11)
Issues for consideration
1 issue framed by the court
Whether the writ petition challenging the assessment order is maintainable under Article 226 of the Constitution of India after the filing of a delayed appeal.
Parties & counsel
- petitioner
M/s. Silica Infotech Private Limited
- respondent
The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar
Coram
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court