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Ambay Traders vs. Union Of INDIA

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CWJC/4583/2024HC PatnaGSTCNR BRHC01019570202418 March 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4583 of 2024 ====================================================== Ambay Traders a proprietary concern having its office at Bhawanpur South, Pratapganj, Supaul, Bihar-852125 through its proprietor Kumar Vinit, (Male, aged about 45 years), son of Birendra Prasad Purwe, residing at Bhawanipur South, Ward No. 05, Pratapganj, Supaul, Bihar-852125. ... ... Petitioner/s Versus 1. Union of India through the Secretary, Ministry of Finance, Department of Revenue, North Block New Delhi 110001. 2. Principal Chief Commissioner of CGST and Central Excise having its office at Central Revenue Building (Annexe), Bir Chand Patel Marg, Patna. 3. Principal Commissioner Patna 1, CGST and Central Excise having its office at Central Revenue Building (Annexe), Bir Chand Patel Marg, Patna. 4. Asst. Commissioner of CGST and CX, Audit Circle, Darbhanga. 5. Superintendent, Group-18, CGST and CX, Audit Circle, Darbhanga. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.D.V.Pathy, Advocate For the Respondent/s : Dr. Krishna Nandan Singh (ASG) Mr. Anshuman Singh Sr. SC, CGST&CX Mr. Ranjan Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 18-03-2024 The petitioner is aggrieved with the order of assessment under Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’ in short) to the Patna High Court CWJC No.4583 of 2024 dt.18-03-2024 2/2

3.

Learned counsel appearing for the petitioner submits that the said decision has been challenged before Hon’ble Supreme Court by SLP (C) No. 1041-1042 of 2024, titled as Komal Medical Agency Vs. Union of India & Ors., and as on 16.01.2024, there has been notices issued on the prayer of interim relief as also on the special leave petition.

4.

In such circumstances, we dispose of the writ petition, making it clear that the petitioner would be entitled to the benefit of any interim order or final order passed by the Hon’ble Supreme Court, if it is in favour of the assessee. Insofar as the other matters raised in the order, definitely the petitioner would have to approach the appellate authority subject to laws of limitation.

5.

The writ petition stands disposed of with above liberty.

ranjan/- (K. Vinod Chandran, CJ) (Harish Kumar, J) AFR/NAFR NAFR CAV DATE NA Uploading Date 20.03.2024 Transmission Date NA

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.