A works-contract company sought a direction to deposit disputed GST dues with interest and penalty, invoking a 2024 waiver circular. The court observed the circular did not apply to the 2021-22 demand, but held the petitioner free to deposit its liability in accordance with law and the Department obliged to accept it.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No. 17828 of 2024
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M/S Shubhankar Om Deo Construction Pvt Ltd., having its Place of Business Patliputra Colony, Patna-13 through its authorised Representative namely Rajesh Kumar age 53 Years (Male) Son of Late Shiv Lal Singh, R/o 148(B), Patliputra Colony, P.S. Patliputra, District-Patna, Pincode-800013.
... ... Petitioner/s
Versus
... ... Respondent/s
====================================================== Appearance :
For the Petitioner/s : Mr.Dhananjay Mishra, Adv For the Respondent/s : Mr. Vikas Kumar, SC 11 ======================================================
CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE RAMESH CHAND MALVIYA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
5 23-01-2025 Learned counsel for the petitioner and Mr. Vikas
Kumar learned SC-11 for the State.
I. For a direction to accept all taxes in the light of Circular
No. 238/32/2024 GST vide dated 15th October, 2024
II. For a direction to accept all dues of taxes along with
interest/penalty/charges if any, as per the demand for
Patna High Court CWJC No. 17828 of 2024(5) dt.23-01-2025 2/4
taxes as on Rs. 4,50,506.00/- as per the demand notice
III. Any other relief/reliefs may be granted to the petitioner is
entitled in the facts and circumstances of the case.
“the petitioner is/was running from pillar to post for deposit the taxes along with interest/charges/penalty, if any, but no any action/step has/have been taken in this regard and thus the petitioner has been suffered for the same.”
Patna High Court CWJC No. 17828 of 2024(5) dt.23-01-2025 3/4
Patna High Court CWJC No. 17828 of 2024(5) dt.23-01-2025 4/4
stand of the Department as disclosed in paragraph ‘14’ of the counter affidavit has not been contested by filing any rejoinder to the said counter affidavit, therefore, this Court finds that the issues involved in the writ application would be set at rest by simply observing that the petitioner, if willing to discharge its liability is free to deposit the amount with the Department in accordance with law and if the deposits are offered by the petitioner, the Department shall accept the same towards the discharge of the liability of the petitioner.
(Rajeev Ranjan Prasad, J)
( Ramesh Chand Malviya, J)
Sunnykr/-
U
1 issue framed by the court
Whether the petitioner could be directed acceptance of its tax dues of Rs. 4,50,506/- with interest and penalty under the GST circular dated 15.10.2024 despite cancellation of its registration.
M/S Shubhankar Om Deo Construction Pvt Ltd.
The State of Bihar through the Principal Secretary-Cum-Commissioner, Department of Commercial Taxes Govt. of Bihar, Patna
The Additional Commissioner of State Tax (Admin) Patna West Division, Govt. of Bihar, Patna
The Joint Commissioner of State tax (In-Charge) Patna Central Circle-2 Govt. of Bihar, Patna
The Deputy Commissioner of State Tax, Patna Central Circle-2 Govt. of Bihar, Patna
Rajeev Ranjan Prasad
Ramesh Chand Malviya
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
