M/S Champion Omdev Construction LTD. vs. The State Of Bihar

CWJC/6973/2023HC PatnaGSTCNR BRHC01039107202311 May 2023Bench: MR. JUSTICE MADHURESH PRASAD,THE CHIEF JUSTICE-3 pages

AI SummaryRemanded

Facts

The petitioner, M/s Champion Omdev Construction Ltd., challenged an assessment order dated 11.12.2019 passed under Section 62 of the Bihar Goods & Services Tax Act, 2017. The petitioner filed an appeal against this order, but it was dismissed on 11.11.2022 due to being filed beyond the time limit prescribed under Section 107(4) of the Bihar Goods and Services Tax Act, 2017. The petitioner then approached the High Court by way of a writ petition under Article 226 of the Constitution of India, challenging both the assessment order and the dismissal of the appeal. The Court noted a relevant notification, Notification No. 06/2023 dated 31.03.2023, issued by the Central Government.

Held

The Court acknowledged that a writ petition under Article 226 of the Constitution of India is generally not permissible for challenging an assessment order and a dismissed appeal when statutory remedies exist. However, the Court took note of Notification No. 06/2023 dated 31.03.2023, issued by the Central Government on the recommendations of the GST Council. This notification provides a mechanism for filing a return, which would necessitate a redone assessment. Consequently, the Court disposed of the writ petition by granting liberty to the petitioner to comply with the aforementioned notification. The Court did not explicitly decide on the maintainability of the writ petition in the absence of the notification, but rather used the notification to provide relief. No specific issue was expressly left undecided.

Key Issues

1. Whether the writ petition filed under Article 226 of the Constitution of India is maintainable to challenge an assessment order and a subsequent appellate order dismissing an appeal as time-barred, when statutory remedies were available. Petitioner's contention: The petitioner is before the High Court challenging the assessment order. The judgment does not explicitly record the petitioner's arguments regarding the maintainability of the writ petition. Respondent's contention: The respondent's counsel, including the Senior Advocate for the Central Government, likely argued that a writ petition is not permissible when statutory remedies have been exhausted or are available, and that the petitioner should have followed the prescribed appeal mechanism. The judgment does not explicitly record the respondent's arguments on the maintainability of the writ petition.

Sections Cited

Section 62, Section 107(4)

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.6973 of 2023 ====================================================== M/s Champion Omdev Construction Ltd., A Company registered under the provisions of the Companies Registration Act, 1956 through its Proprietor Neetu Singh, aged about 45 years, (Female), wife of Alok Kumar Singh, resident of House No. 161, Patliputra Colony, P.O. and P.S. Patliputra Colony, Patna- 800013. ... ... Petitioner/s Versus 1. The State of Bihar through the Secretary-cum-Commissioner of State Tax, Bihar having its office at Vikas Bhawan, Bailey Road, Patna. 2. The Additional Commissioner (Appeal) State Tax, Magadh Division, Gaya. 3. The Assistant Commissioner of State Tax, Bhabhua Circle, Bhabhua. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Jai Vardhan Narayan, Advocate For the Respondent/s : Mr. Dr. K.N. Singh, Sr. Adv, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 11-05-2023 The assessment order under Section 62 of the Bihar Goods & Service Tax Act, 2017, which is challenged in the above writ petition, was passed on 11.12.2019 and is annexed as Annexure- 1. An appeal was filed, which was delayed beyond the time provided under Section 107(4) of the Bihar Goods and 2/3 Services Tax Act, 2017 and hence, the same also stood dismissed on 11.11.2022 (Annexure- 3). The petitioner is before this Court challenging the assessment order under Article 226 of the Constitution of India, which is not permissible. However, we notice the Notification No. 06/2023 dated 31.03.2023 brought out by the Central Government on the recommendations of the GST Council, which is reproduced as herein below:- In the context of the above notification, a return can be filed in 3/3 accordance with it, in which circumstance, the assessment has to be redone. We dispose of the writ petition giving liberty to the petitioner to comply with the above notification.

Rajkishore/ Shyam Bihari/- (K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) AFR/NAFR CAV DATE Uploading Date 15.05.2023. Transmission Date

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.