M/S Sanjay Kumar vs. The Union Of INDIA

CWJC/7993/2024HC PatnaGSTCNR BRHC01045618202406 September 2024Bench: MR. JUSTICE NANI TAGIA,THE CHIEF JUSTICE-2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Sanjay Kumar, filed a writ petition before the Patna High Court. During the pendency of this writ petition, an order of rectification was passed. The petitioner's counsel informed the Court that the petitioner now intends to challenge this subsequent rectification order. The writ petition was filed before the Patna High Court, challenging an unspecified order or action by the revenue authorities. The respondents include various authorities from the Union of India and the State of Bihar, as well as the Bihar State Educational Infrastructure Development Corporation Limited.

Held

The Court rejected the writ petition. The reasoning appears to be that the original writ petition was not intended to challenge the subsequent rectification order. The Court granted liberty to the petitioner to file a fresh challenge against the rectification order, subject to just exceptions, including the defense of limitation. This implies that the Court did not entertain the challenge to the rectification order within the existing writ proceedings. The Court did not decide on the merits of the rectification order itself, nor did it delve into the substantive grounds for challenging it. The operative direction was to permit the petitioner to pursue a new legal remedy.

Key Issues

1. Whether the petitioner should be permitted to challenge the rectification order passed during the pendency of the writ petition, considering potential issues of limitation and the nature of the challenge. Petitioner's Argument: The petitioner's counsel indicated an intention to challenge the rectification order, implying a request for the Court to consider this new challenge. The argument implicitly suggests that the rectification order is erroneous or prejudicial to the petitioner and should be reviewed by the Court. Revenue/State's Argument: No specific argument was recorded for the revenue or state respondents regarding the petitioner's intention to challenge the rectification order. The Court's disposition suggests that the existing writ petition was not the appropriate forum for this new challenge.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7993 of 2024 ====================================================== M/s Sanjay Kumar having its registered office at Belwaganj, Laheriasarai, Dharbhanga, through its Authorized Signatory, namely Abdhesh Kumar Mishra, aged about 32 years, Male, Son of Raman Kumar Mishra, Resident of Kaithahi, P.S. Rajnagar, District Madhubani, Bihar. ... ... Petitioner/s Versus 1. The Union of India through The Secretary, Ministry of Finance Government of India, New Delhi. 2. The Principal Commissioner of Central GST and C. Ex., 1 Floor, Central Revenue Building (GST Bhawan), Birchand Patel Path, Patna- 800001. 3. The Additional Commissioner, Central GST and C. Ex. Jamshedpur Camp at CGST and CX. Patna -II, (Hqrs.). 4. The State of Bihar through the Principal Secretary, Rural Works Department, Government of Bihar, Patna. 5. The Principal Secretary, Planning and Development Department, Government of Bihar, Patna. 6. The Assistant Commissioner, Central GST and Central Excise Division, Darbhanga. 7. The Bihar State Educational Infrastructure Development Corporation Limited, A Government of Bihar undertaking, having its Office at Sikhsha Bhawan, Bihar Rastrabhasha Parishad Campus, Archarya Shiv Pujan Sahay Path, Saidpur, Patna- 800004, through its Managing Director. 8. The Managing Director, The Bihar State Educational Infrastructure Development Corporation Limited, A Government of Bihar undertaking, having its Office at SikhshaBhawan, Bihar Rashtrabhasha Parishad Campus, Acharya Shiv Pujan Sahay Path, Saidpur, Patna- 800004. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Prabhat Ranjan, Advocate For the State : Mr.Vikas Kumar, SC-11 For the Respondent/s : Dr.K.N. Singh, Additional Solicitor General Mr.Anshuman Singh, Sr. SC, CGST & CX Mr.Shivaditya Dhari Sinha, Advocate Mr.Girijesh Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5 06-09-2024 Learned Counsel for the petitioner submits that Patna High Court CWJC No.7993 of 2024(5) dt.06-09-2024 2/2 while the writ petition was pending an order of rectification was passed and the petitioner intends to challenge it.

The writ petition is rejected with liberty on just exceptions including that of limitation.

Anushka/- (K. Vinod Chandran, CJ) (Nani Tagia, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.