Baba Bateshwar Construction PVT. LTD. vs. The State Of Bihar

CWJC/5737/2020HC PatnaGSTCNR BRHC01024937202016 May 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, Baba Bateshwar Construction Pvt. Ltd., filed two writ petitions (CWJC No. 5269 of 2020 and CWJC No. 5737 of 2020) before the Patna High Court. The respondents included the State of Bihar and various tax authorities, as well as the Bihar Educational Infrastructure Development Corporation Ltd. The specific tax periods, amounts in dispute, and the exact orders or actions under challenge are not detailed in the provided text. The procedural history leading to the High Court's decision is that the petitions were presented before the Court for hearing.

Held

The Court held that the writ petitions were to be dismissed as withdrawn, based on the request made by the learned counsel for the petitioner. No substantive findings on GST law or facts were made, as the case did not proceed to an adjudication of the merits. The operative direction was to dismiss the petitions as withdrawn. No issues were expressly left undecided, as the matter was concluded by the withdrawal.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The primary matter before the Court was the petitioner's request to withdraw the writ petitions. The petitioner's counsel made a request to the Court. The revenue or State's arguments, if any, are not recorded in the provided text. No specific provisions of the GST Act or Rules were argued or discussed in relation to the withdrawal.

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.5269 of 2020 ====================================================== Baba Bateshwar Construction Pvt. Ltd. having its registered office at Topra Tola, P.O. Sirmatpur, P.S. Pirpainti, District Bhagalpur, Bihar through its Managing Director, Sushil Kumar, aged about 42 years, Male, son of Late Satya Narayan Singh, resident of village Topra Tola, P.O. Sirmatpur, P.S. Pirpainti, District Bhagalpur, Bihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Chief Secretary, Government of Bihar, Patna. 2. The State Tax Commissioner cum Secretary, Commercial Tax Department, Government of Bihar, Patna. 3. The Joint Commissioner, State Tax, Commercial Tax Department, Bhagalpur Circle, District Bhagalpur, Bihar. 4. The Assistant Commissioner of State Tax, Bhagalpur Circle, District Bhagalpur, Bihar. 5. The Bihar Educational Infrastructure Development Corporation Ltd. a Government of Bihar Undertaking, Siksha Bhawan, Bihar Rastra Bhasha parishad Campus, Acharya Shiv Pujan Sahay Path, Saidpur, Patna, Bihar. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 5737 of 2020 ====================================================== Baba Bateshwar Construction Pvt. Ltd. having its registered office at Topra Tola, P.o.- Sirmatpur, P.s.- Pirpainti, district- Bhagalpur, Bihar, through its Managing Director, Sushil Kumar, aged about 42 years, Male, son of late Satya Narayan Singh, resident of village- Topra Tola, P.o.- Sirmatpur, P.s.- Pirpainti, District- Bhagalpur, Bihar ... ... Petitioner/s Versus 1. The State of Bihar through the Chief Secretary, Government of Bihar, Patna 2. The State Tax Commissioner cum Secretary, Commercial Tax Department, Government of Bihar, Patna 3. The Joint Commissioner, State Tax, Commercial Tax Department, Bhagalpur Circle, District Bhagalpur, Bihar 4. The Assistant Commissioenr of State Tax, Bhagalpur Circle, District Bhagalpur, Bihar 5. The Bihar Educational Infrastructure Development Corporation Ltd. a Government of Bihar undertaking, Siksha Bhawan, Bihar Rastra Bhasha Parishad Campus, Acharya Shiv Pujan Sahay Path, Saidpur, Patna, Bihar ... ... Respondent/s ====================================================== Patna High Court CWJC No.5269 of 2020(7) dt.16-05-2024 2/2 Appearance : (In Civil Writ Jurisdiction Case No. 5269 of 2020) For the Petitioner/s : Mr.Prabhat Ranjan, Advocate For the UOI : Dr. Krishna Nandan Singh (ASG) Mr. Anshuman Singh Sr. SC, CGST&CX For the State : Mr.Vikash Kumar ( Sc11 ) (In Civil Writ Jurisdiction Case No. 5737 of 2020) For the Petitioner/s : Mr.Prabhat Ranjan, Advocate For the UOI : Dr. Krishna Nandan Singh (ASG) Mr. Anshuman Singh Sr. SC, CGST&CX For the State : Mr.Vikash Kumar ( Sc11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

(Per: HONOURABLE THE CHIEF JUSTICE) 7 16-05-2024 At the request of the learned counsel for the petitioner, the writ petitions are dismissed as withdrawn.

ranjan/- (K. Vinod Chandran, CJ)

(Harish Kumar, 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.