Disposed

Agrawal Commerce Career v. The State of Bihar

Patna HC9 Jan 2024CWJC/7028/2023

Case brief

AI extract

What is this about?

Writ petition challenged an appellate order rejecting the petitioner's tax appeal solely because it was not filed electronically. The High Court held the rejection unsustainable, restored the appeal for decision on merits after hearing, and directed electronic filing going forward.

What did the court decide?

Appeal restored to be considered on merits with opportunity of hearing; writ petition disposed of.

Agrawal Commerce Career 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.7028 of 2023

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Agrawal Commerce Career A proprietary concern having its place of business at 221, Ashoka place exhibition road, Patna - 800001 through its proprietor namely Meera Agrawal female aged about 52 years wife of Sushil Agrawal resident of flat number A-32, third floor, Hathwa Raj Ganga apartment, Behind B.N. College,Judges Court Road, Ashok Rajpath, Patna.

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... ... Petitioner/s

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Versus

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The State of Bihar Through the Commissioner, Department of State Taxes, Government of Bihar, Patna.

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The Additional Commissioner of State Taxes (Appeals), West division, Patna.

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The Joint Commissioner of State Taxes, Gandhi Maidan Circle, Patna.(20222023)

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... ... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate Mr. Akash Kumar, Advocate For the Respondent/s : Mr. P.K. Shahi, AG

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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7 09-01-2024

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The challenge in the above writ petition is to an appellate order which rejected the appeal on the ground that the appeal was not filed electronically.

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We do not think that the same can be sustained, and hence the appeal will stand restored and the matter will be considered on its merits. We also direct the petitioner to ensure that an electronic filing is done, so as to ensure that digitization is seamlessly introduced in the department also.

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Patna High Court CWJC No.7028 of 2023(7) dt.09-01-2024 2/2

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However, we make it clear that the appeal has to be

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considered on its merits and after giving an opportunity of

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hearing.

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The writ petition stands disposed of.

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(K. Vinod Chandran, CJ)

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( Rajiv Roy, J)

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aditya/-

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Agrawal Commerce Career v. The State of Bihar

Case brief

What is this about?

What did the court decide?

Agrawal Commerce Career v. The State of Bihar

Case brief

What is this about?

What did the court decide?

What the court decided

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