M/s. Gurudev Perfumery Works v. The Union of India
Case brief
What is this about?
CWJC 336/2024, Patna High Court, oral order 10-01-2024, K. Vinod Chandran CJ and Rajiv Roy J. Petitioner M/s. Gurudev Perfumery Works (rep. Abhay Kumar Gupta); respondents Union of India (Dept. of Revenue, Ministry of Finance), State of Bihar (Commercial Tax Dept.), Joint Commissioner of State Tax Bhagalpur. Advocates: Vijay Kumar Singh (petitioner); Dr. K.N. Singh, ASG and Vikas Kumar, SC-11 (respondents). Grievance: show-cause notice to remit a refund already granted; deposit made under protest; core concern retrospectivity of an amendment to Section 54 (Act not named in judgment). Disposition: writ petition disposed of; petitioner routed to the original issuing authority (reply in three weeks, hearing to follow); speaking order demanded; expedited disposal directed. No precedent cited; no monetary quantum stated.
What did the court decide?
Writ petition disposed of with procedural directions: petitioner to file a reply within three weeks before the issuing authority and receive a hearing; the authority to render a speaking order on the law and fact questions raised and to dispose of the matter expeditiously.