Mohammad Ekramuddin vs. Union Of INDIA
Held
The Court held that Section 16(4) of the Bihar Goods and Services Tax Act, 2017, is constitutionally valid. This decision was reached by respectfully following a prior judgment dated 08.09.2023 passed in C.W.J.C. No. 9108 of 2021 and other analogous cases by a co-ordinate bench of the same High Court. The reasoning behind this decision is not elaborated in the present judgment, other than the reliance on the precedent. The ratio decidendi is that provisions similar to Section 16(4) of the BGST Act have been upheld by this Court. The operative direction was to dismiss the writ petition.
Facts
The petitioner, Mohammad Ekramuddin, a proprietary concern, filed a writ petition before the Patna High Court challenging the constitutional validity of Section 16(4) of the Bihar Goods and Services Tax Act, 2017. The respondents include the Union of India, the State of Bihar, and various CGST and State Tax authorities. The specific tax period and amount in dispute are not recorded in the judgment. The procedural history indicates that this writ petition was filed seeking a decision on the constitutional validity of the aforementioned section.
Key Issues
1. Whether Section 16(4) of the Bihar Goods and Services Tax Act, 2017, is constitutionally valid? The petitioner's argument is not recorded in the judgment. The revenue's contention, as implied by the court's decision, is that the provision is constitutionally valid. The court's decision is based on a previous judgment of a co-ordinate bench.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.15118 of 2023 ====================================================== Mohammad Ekramuddin a Proprietary Concern having its Office at Mahathaur Chowk, Mahthaur, Darbhanga, Bihar-847423 through its Proprietor Mohammad Ekramuddin (male, aged about 37 Years) Son of Mohammad Allauddin, Resident of Mahthaur Chowk, Mahthaur, Darbhanga, Bihar-847423. ... ... Petitioner/s Versus
Union of India through the Secretary Ministry of Finance, Department of Revenue, North Block New Delhi 110001. 2. State of Bihar through the Commissioner of State Tax, having its office at Vikas Bhawan Bailey Road, Patna.
Principal Chief Commissioner of CGST and Central Excise having its Office at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna.
Principal Commissioner Patna 1, CGST and Central Excise, having its Office at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna.
Addl. Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga.
Asst. Commissioner of State Tax, Darbhanga, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petition
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.