This court allowed a writ petition challenging a penalty order issued by tax authorities. The court held that the order violated the statutory 7-day limit and set it aside.
Impugned order dated 19.12.2022 set aside; writ petition allowed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13899 of 2024
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Shree Azad Transport Company Private Ltd., Jai Krishna Road, Patna City, Patna Branch, Patna-800007, through its Manager, Shri Yogendra Kumar Singh, male, aged about-52 years, Son of Sri Bachhan Prasad Singh, Resident of Jai Krishna Road, Patna City, Patna-800007.
... ... Petitioner/s
Versus
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr. Hrishikesh, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7
====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 04-12-2024
The petitioner, a transporter, is concerned with the penalty imposed on him by Annexure-2 order dated 19.12.2022. The contention raised is of the show cause notice and the penalty order having been issued beyond the seven days, as prescribed under Section 129(3) of the Bihar Goods and Services Act, 2017 (for brevity ‘the Act’).
Patna High Court CWJC No.13899 of 2024 dt.04-12-2024 2/2
Kedia Enterprises vs. The State of Bihar & Anr).
(K. Vinod Chandran, CJ)
(Nani Tagia, J)
Nilmani/sujit
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | N/A |
| Uploading Date | 05.12.2024 |
| Transmission Date | N/A |
1 issue framed by the court
Whether the penalty order passed beyond the 7-day limit prescribed under Section 129(3) of the Bihar Goods and Services Tax Act, 2017 stands valid.
Colour shows how this judgement treated each authority
Pawan Carrying Corporation vs Commissioner CGST & Central Excise & OrsFollowed¶14
C.W.J.C. No. 7985 of 2024 (Pawan Carrying Corporation vs Commissioner CGST & Central Excise & Ors)
M/s Kedia Enterprises vs. The State of Bihar & Anr.Followed¶16
C.W.J.C. No. 11021 of 2024 (M/s Kedia Enterprises vs. The State of Bihar & Anr.)
1 provisions across 1 enactments
Shree Azad Transport Company Private Ltd. through its Manager, Shri Yogendra Kumar Singh
The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Govt. of Bihar
The Additional Commissioner of State Taxes (Appeals), Patna East Circle
The Assistant Commissioner of State Tax, Patna City West
K. Vinod Chandran
Nani Tagia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
