Disposed

Ms Gharonda Buildcon Private Limited v. The State Of Bihar

Patna HC12 Feb 2024CWJC/2487/2024

Case brief

AI extract

What is this about?

Assessee challenged a GST assessment demand by writ petition without filing the statutory appeal. The court declined to consider merits since an appellate remedy was available, but as the writ petition was filed within the appeal limitation period, granted two weeks to file the appeal.

What did the court decide?

Two weeks' time granted (until 27.02.2024) to file appeal against assessment order dated 20.10.2023.

Ms Gharonda Buildcon Private Limited Vs The State Of Bihar — GST and Indirect Tax | Patna HC (2024)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2487 of 2024

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Ms Gharonda Buildcon Private Limited having its office at GI, Mahadevi Apartment, Kashinath Lane, Lohanipur, Kadamkuan, Patna through its director Rishav Bhartia, Gender- Male, age about 27 years, Son of Gopal Sharan Bhartia, Resident of 4th Floor, Gharonda Residence, Prithviraj Path, Above Reliance Trends Women, East Lohanipur, Kadamkuan, District- Patna.

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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 Deputy Commissioner of State Tax, Patna North Circle, Patna.

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... ... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mr. Ajit Kumar, Adv. For the Respondent/s : Mr. Vikash Kumar, S.C.-11 : Mr. Anubhav Khowala, Adv. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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2 12-02-2024

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The petitioner is aggrieved with the demand made as per an assessment passed on 20.10.2023. The petitioner has not filed an appeal till date. As per Section 107 (4) of the Bihar Goods and Services Tax Act, 2017, there is a time provided of three months for filing an appeal and then a further period of one month within which a delayed appeal can be filed provided there is sufficient cause shown that the appellant was prevented from presenting the appeal within the time prescribed.

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In the present case, the order itself was passed on 20.10.2023 and the time for filing an appeal expired on

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Patna High Court CWJC No.2487 of 2024(2) dt.12-02-2024 2/2

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19.01.2024. There was further time provided for filing an appeal with delay which expires only on 18.02.2024. The writ petition has been filed on 19.01.2024 and it came to be registered on 08.02.2024.

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We are not inclined to look into the merits of the matter especially, since an appellate remedy is available. However, the writ petition having been filed within the time provided for an appeal, only considering the little time available from today, we grant the petitioner two weeks’ time to file an appeal i.e. on or before 27.02.2024.

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The appeal shall be considered on merits on being

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filed.

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This writ petition stands disposed of, accordingly.

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(K. Vinod Chandran, CJ)

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( Harish Kumar, J)

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Braj/- U

Ms Gharonda Buildcon Private Limited v. The State Of Bihar

Case brief

What is this about?

What did the court decide?

Ms Gharonda Buildcon Private Limited v. The State Of Bihar

Case brief

What is this about?

What did the court decide?

What the court decided

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