Shashi Ranjan Kumar Vs State of Bihar — GST and Indirect Tax | Patna HC (2024)

Shashi Ranjan Kumar Vs State of Bihar — GST and Indirect Tax | Patna HC (2024)

What the court decided

AI extract

Outcome

Petitioner entitled to the benefit of any interim or final order passed by the Hon'ble Supreme Court in SLP (C) No. 1041-1042 of 2024 if in favour of the assessee; for other matters raised in the order, petitioner to approach the appellate authority subject to laws of limitation.

Issue for consideration

Whether the writ petition challenging the denial of input tax credit under section 16(4) of the CGST Act could be disposed of in view of this Court's judgment in C.W.J.C. No. 9108 of 2021 (Gobinda Construction), which is itself under challenge in SLP (C) No. 1041-1042 of 2024 before the Hon'ble Supreme Court.

Court's answer

The present matter is covered by the judgment of this Court in C.W.J.C. No. 9108 of 2021 (Gobinda Construction Vs. Union of India Ors.).

Ratio / Principle

The writ petition was disposed of with the clarification that the petitioner would be entitled to the benefit of any interim order or final order passed by the Hon'ble Supreme Court in the pending SLP, if it is in favour of the assessee.

Key takeaways

Insofar as the other matters raised in the assessment order are concerned, the petitioner would have to approach the appellate authority subject to laws of limitation.ratio¶19

Detailed headnote1 paragraphs

High Court of Judicature at Patna (K. Vinod Chandran, CJ, authoring; per the Chief Justice, with Harish Kumar, J) disposed of CWJC No. 4809 of 2024, filed by a proprietary concern aggrieved by an assessment order under Section 16(4) of the CGST Act denying input tax credit under section 16(4) of the CGST Act. The Court held the matter covered by its own earlier judgment in C.W.J.C. No. 9108 of 2021 (Gobinda Construction Vs. Union of India Ors.), which has been challenged before the Hon'ble Supreme Court in SLP (C) No. 1041-1042 of 2024 (Komal Medical Agency Vs. Union of India & Ors.) with notices issued as on 16.01.2024. The writ petition was disposed of with the petitioner entitled to the benefit of any interim or final order of the Hon'ble Supreme Court, if in favour of the assessee; for the other matters raised in the assessment order, the petitioner was directed to approach the appellate authority subject to laws of limitation.

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4809 of 2024

======================================================

Shashi Ranjan Kumar a Proprietary Concern having its Office at Gram Vishwanathpur, Dumra, Sitamarhi, Bihar-843301 through its Proprietor Shashi Ranjan Kumar, (Male, aged about 34 Years) Son of Ram Kirti Prasad Yadav, Residing at Gram Vishwanathpur, Dumra, Sitamarhi, Bihar-843301.

... ... Petitioner/s

Versus

State of Bihar through the Commissioner Patna-1, CGST and Central Excise, having its Office at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna.

Addl. Commisioner of State Tax (Appeal), Tirhut Division, Muzaffarpur.

Assitant Commissioner Of State Tax Sitamarhi, Tirhut, Bihar.

... ... Respondent/s

====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Vikash Kumar, Standing Counsel 11

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

ORAL ORDER

(Per: HONOURABLE THE CHIEF JUSTICE)

2 01-04-2024 The petitioner is aggrieved with the order of assessment under Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’ in short) to the input tax credit denied under section 16(4) of the CGST Act.

The matter is covered by a judgment of this Court passed in C.W.J.C. No. 9108 of 2021 titled as Gobinda Construction Vs. Union of India Ors.

Learned counsel appearing for the petitioner submits that the said decision has been challenged before Hon’ble Supreme Court by SLP (C) No. 1041-1042 of 2024, titled as

Patna High Court CWJC No.4809 of 2024(2) dt.01-04-2024 2/2

Komal Medical Agency Vs. Union of India & Ors., and as on 16.01.2024, there has been notices issued on the prayer of interim relief as also on the special leave petition.

In such circumstances, we dispose of the writ petition, making it clear that the petitioner would be entitled to the benefit of any interim order or final order passed by the Hon’ble Supreme Court, if it is in favour of the assessee. Insofar as the other matters raised in the order, definitely the petitioner would have to approach the appellate authority subject to laws of limitation.

The writ petition stands disposed of with above

liberty.

(K. Vinod Chandran, CJ)

( Harish Kumar, J)

aditya/-

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