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

CWJC/5269/2020HC PatnaGSTCNR BRHC01024974202016 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. The petitions were filed against orders or actions taken by these authorities. The judgment does not specify the tax periods, the exact nature of the orders or actions under challenge, the amount in dispute, or the specific authorities who passed the impugned orders. The procedural history leading to the filing of these writ petitions is also not detailed in the provided text.

Held

The Court held that the writ petitions would be dismissed as withdrawn, as per the request made by the learned counsel for the petitioner. No specific findings were made on the merits of the case or the underlying GST issues. The reasoning was solely based on the petitioner's unilateral decision to withdraw the petitions. Therefore, no principle of law can be extracted for future citation. The operative direction was to dismiss the petitions as withdrawn. No issues were expressly left undecided, as the matter was concluded by withdrawal.

Key Issues

The Court had to decide whether to proceed with the hearing of the writ petitions filed by Baba Bateshwar Construction Pvt. Ltd. against the State of Bihar and its tax authorities. The petitioner's primary contention, as indicated by the outcome, was to withdraw the petitions. The revenue or State's position is not explicitly recorded in terms of arguments presented, as the matter was concluded by the petitioner's request to withdraw. The core issue was the petitioner's desire to withdraw the writ petitions, which were filed concerning matters related to GST and tax administration by the State of Bihar.

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.