Disposed

M/s Shree Cement Limited v. The State of Bihar

Patna HC26 Jul 2024CWJC/3022/2023

Case brief

AI extract

What is this about?

This disposal order addresses a writ petition regarding a show-cause notice that led to the reversal of Input Tax Credit for the period July 2017-March 2018. The High Court accepted an affidavit stating the notice was issued by mistake and proceedings were already dropped, thus closing the present petition while allowing parties to agitate the issue in separate proceedings.

What did the court decide?

The present proceedings stand closed, and the parties are directed to agitate the cause in the separate pending proceedings.

M/s Shree Cement 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

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Civil Writ Jurisdiction Case No.3022 of 2023

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M/s Shree Cement Limited, a Private Limited Company incorporated under the provisions of Companies Act, 1956, having its registered office at Bangur Nagar, Beawar, District Ajmer (Rajasthan) and its Production Units (i.e Bihar Cement Plant & New Bihar Cement Plant) at Jasoiya More, P.S. Aurangabad, District - Aurangabad through its Authorised Signatory namely Pradip Kumar Mandal, Aged about 33 years, Male, s/o- Indra Nand Mandal, Resident of village - Bhabham, Near Hanuman Temple Navtolia, P.S. - Rudrapur, District - Madhubani, Pin - 847404.

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... ... Petitioner/s

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Versus

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The State of Bihar through the Commissioner cum Secretary, Commercial Tax Department, Government of Bihar, Patna, Bihar.

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The Commissioner cum Secretary, State Tax Department of Commercial Taxes (State), Government of Bihar, Patna, Bihar.

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The Joint Commissioner of State Taxes, Patna Special Circle, Patna, Bihar.

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The Assistant Commissioner, Goods & Service Tax (Central), Gaya Division, 1st Floor, Swarajpur, Near Gandhi Maidan, APER, Gaya, Bihar.

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The Superintendent, Goods & Service Tax (Central), Range Aurangabad, 1st Floor, Swarajpur, Near Gandhi Maidan, APER, Gaya, Bihar.

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... ... Respondent/s

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Appearance :

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For the Petitioner/s : Mr.Brisketu Sharan Pandey, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Advocate Mr. Devansh Shankar Singh, A.C. to ASG Mr. Shivaditya Dhari Sinha, AC to ASG Mr. Vikash Kumar (SC-11)

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Patna High Court CWJC No.3022 of 2023 dt.26-07-2024 2/3

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CORAM: HONOURABLE THE CHIEF JUSTICE

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and

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HONOURABLE MR. JUSTICE NANI TAGIA ORAL JUDGMENT

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(Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 26-07-2024

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The petitioner in the present case was aggrieved with Annexure-P/6 notice issued, which was for the tax period July 2017-March 2018. The subject matter dealt with in the notice was reversal of Input Tax Credit.

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The petitioner’s contention was that he had himself reversed the Input Tax Credit, which led to no prejudice to the Revenue and hence, there was no purpose of proceeding with the notice.

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The Revenue Department has filed an affidavit dated 24.07.2024 specifically pointing out that the proceedings issued as per Annexure-P/6 has already been dropped. An order has been passed under a different show-cause notice for the very same year, which is also said to be pending consideration in a writ petition filed by the petitioner-assessee before this Court.

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In such circumstances, we take on record the affidavit specifically indicating that the notice and the proceedings referred to herein were initiated on a mistake. The proceedings here would stand closed but, however, leaving both

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Patna High Court CWJC No.3022 of 2023 dt.26-07-2024 3/3

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the parties to agitate the cause in the proceedings issued

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separately and order passed.

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The writ petition stands disposed of.

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(K. Vinod Chandran, CJ)

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(Nani Tagia, J)

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P.K.P./-

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AFR/NAFR CAV DATE Uploading Date 29.07.2024 Transmission Date

M/s Shree Cement Limited v. The State of Bihar

Case brief

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M/s Shree Cement Limited v. The State of Bihar

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