Samrendra Kumar 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 previous judgment dated 08.09.2023 passed in CWJC No.9108 of 2021 and other analogous cases by a Co-ordinate Bench of the same High Court. The ratio decidendi is that the constitutional validity of Section 16(4) has already been affirmed by a coordinate bench, and this court is bound to follow that precedent. The operative direction was to dismiss the writ petition.
Facts
The petitioner, Samrendra Kumar, challenged the constitutional validity of Section 16(4) of the Bihar Goods and Services Tax Act, 2017. The respondents are the Union of India and the State of Bihar, along with various tax authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that this is a writ petition filed before the Patna High Court.
Key Issues
1. Whether Section 16(4) of the Bihar Goods and Services Tax Act, 2017, is constitutionally valid? The petitioner's contention is that this provision is unconstitutional. The revenue's argument is not explicitly detailed in the judgment, but it is implied that they support the constitutional validity of the provision. The Court's decision hinges on this legal question.
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.12135 of 2022 ====================================================== Samrendra Kumar Son of Manoj Dhari Singh, resident of 6/2, First Floor, Kasturba Path, North Shri Krishna Puri, Boring Road, Patna, Bihar 800013. ... ... 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.
Asst. Commissioner of State Tax, Shahabad, Patna, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate For the UOI : Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. S.C., CGST & CX
The judgment continues below.
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