M/S Chandan Kumar Singh vs. The Union Of INDIA

CWJC/4791/2023HC PatnaGSTCNR BRHC01026746202321 April 2023Bench: MR. JUSTICE MADHURESH PRASAD,THE CHIEF JUSTICE-3 pages

AI SummaryRemanded

Facts

The petitioner, M/s Chandan Kumar Singh, a sole proprietorship firm, challenged an assessment order passed under Section 62 of the Bihar Goods & Service Tax Act, 2017, dated December 18, 2019. The petitioner had previously filed an appeal against this order, which was dismissed on December 12, 2020, for want of a certified copy. The petitioner then approached the High Court under Article 226 of the Constitution of India. The Court noted a relevant notification, Notification No. 06/2023 dated March 31, 2023, issued by the Central Government based on GST Council recommendations.

Held

The Court acknowledged that a writ petition under Article 226 is generally not permissible when an alternative remedy exists, and the petitioner's appeal had been dismissed. However, the Court took cognizance of Notification No. 06/2023 dated March 31, 2023. This notification, issued on the recommendations of the GST Council, provided a mechanism for filing returns. The Court reasoned that in light of this notification, the assessment order would need to be redone if the petitioner complied with its provisions. Therefore, the Court disposed of the writ petition by granting the petitioner liberty to comply with the aforementioned notification, implying that compliance would lead to a re-evaluation of the assessment.

Key Issues

1. Whether the High Court, in its writ jurisdiction under Article 226 of the Constitution of India, can entertain a challenge to an assessment order under Section 62 of the Bihar Goods & Service Tax Act, 2017, when an alternative remedy of appeal was available and had been dismissed. The petitioner argued that the dismissal of their appeal was for a technical reason and that the subsequent notification provided a new avenue for compliance. The respondents, the Union of India and the State of Bihar, did not appear to have made specific arguments on this point as recorded in the judgment. The Court's focus was on the impact of the subsequent notification.

Sections Cited

Section 62

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.4791 of 2023 ====================================================== M/s Chandan Kumar Singh (a Sole Proprietorship Firm) having its Registered Office at-Colony No.1, Durga Sthan, P.S.-Katihar Sadar, District-Katihar through its Sole Proprietor Mr. Chandan Kumar Singh, aged about 55 Years, S/o-Mr. Ganesh Prasad Singh. ... ... Petitioner/s Versus 1. The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, having its Office at Room No. 46, North Block, P.O. and P.S. North Block, P.O. and P.S. North Block, New Delhi-110001. 2. The Chief Commissioner, CGST and CX, Office at -C.R. Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar. 3. The State of Bihar through Commissioner BGST, New Secretariat, Patna. 4. Joint Commissioner of State Tax, Katihar Circle, Distirct-Katihar. 5. Deputy Commissioner of State Tax, Katihar Circle, Distirct-Katihar. 6. Assistant Commissioner of State Tax, Katihar Circle, Distirct-Katihar. 7. Additional Commissioner (Appeal) of State Tax, Purnea Division, Purnea. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anurag Saurav, Advocate For the Union of India : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX For the State : Mr.Vikash Kumar, S.C. 11 Mr. Vivek Prasad, G.P. 7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-04-2023 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 18.12.2019 and is annexed as Annexure-2. An appeal was filed, which was dismissed for want of certified copy on 12.12.2020 (Annexure-7). The petitioner is before this Court 2/3 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 accordance with it, in which circumstance, the assessment has to be redone. We dispose of the writ petition giving liberty to the 3/3 petitioner to comply with the above notification.

P.K.P./Anushka (K. Vinod Chandran, CJ) (Madhuresh Prasad, J) AFR/NAFR CAV DATE Uploading Date 25.04.2023 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.