Azad Enterprises A Proprietary Concern Having Its Office vs. Union Of INDIA
Held
The Patna High Court held that Section 16(4) of the Bihar Goods and Services Tax Act, 2017, is constitutionally valid. The Court reached this decision 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 reasoning behind this decision is that the Co-ordinate Bench has already addressed and answered the question of constitutional validity in favour of the revenue and against the assessee. Therefore, the present writ petition, which raises the same issue, is dismissed.
Facts
The petitioner, Azad Enterprises, 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 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 leading to this writ petition is not detailed, other than the filing of the petition itself.
Key Issues
1. Whether Section 16(4) of the Bihar Goods and Services Tax Act, 2017, is constitutionally valid? The petitioner argued that this provision is unconstitutional. The revenue, represented by the Union of India and the State of Bihar, contended that the provision is constitutionally valid. The judgment does not explicitly detail the arguments of each side beyond this general assertion. The core of the dispute revolves around the interpretation and validity of the said section, which deals with conditions for claiming Input Tax Credit (ITC).
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.7002 of 2023 ====================================================== Azad Enterprises a Proprietary Concern having its Office at New Colony, Ward No.8, Naya Bazar, Saharsa, Bihar-852201 through its Proprietor Ravi Shankar Mishra (Male, aged about 30 Years) Son of Azad Mishra, Ward No. 23, Uttaribhag, Supaul, Bihar-852131. ... ... Petitioner/s Versus
Union of India through the Secretary 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, Saharsa, Purnea, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate For the UOI
The judgment continues below.
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