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M/S Billion Polycraft PVT. LTD. vs. The Union Of INDIA

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CWJC/11399/2022HC PatnaGSTCNR BRHC01060448202217 August 2022Bench: THE CHIEF JUSTICE -,MR. JUSTICE S. KUMAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11399 of 2022 ====================================================== M/s Billion Polycraft Pvt. Ltd. a company Registered under the Companies Act the having its office at Fatehjungpur, Sabalpur, Patna City, P.S - Didarganj, District Patna through its authorized representative - Sandeep Chandra, aged about 42 years (Male), Son of Sakaldeep Roy, Resident of Khajekalan, Pani Tanki Road, P.S. - Gaurichak, District - Patna. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110001. 2. Deputy Commissioner, Central Goods and Services Tax and Central Excise Division - Patna (West), 6th Floor, Karpuri Thakur Sadan, Rajiv Nagar, Patna. 3. Commissioner, Central Goods and Services Tax and Central Excise, Patna - I, 3rd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna - 800001. 4. The State of Bihar through the Secretary-Cum-Commissioner-Commercial Taxes, Govt. of Bihar, Vikas Bhawan, Patna. 5. The Secretary-Cum-Commissioner-Commercial Taxes, Govt. of Bihar, Vikas Bhawan, Patna. 6. The Additional Commissioner State Tax (Appeals), Central Division, Patna. 7. The Joint Commissioner, State Taxes, Patna City East, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Abhishek Kumar, Advocate Mr. Madan Kumar, Advocate Mr. Brisketu Sharan Pandey, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC CGST & CX Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 17-08-2022 Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- 2/4 3/4 We do not find the respondents to have complied with the provisions of Rule 86A of the Central Goods and Services Tax Rule, 2017. No notice or intimation prior to passing of the order dated 18th of July, 2022 (Annexure-P/1 Page 26) posted on e-mail blocking the Input Tax Credit (ITC) was ever issued to the petitioner. Also, the order does not assign any reasons in determination of the action, based on the materials available with the officer, in blocking the account. As such, on this short ground alone, we quash and set aside the order dated 18th of July, 2022, passed by Respondent no. 7, namely the Joint Commissioner, State Taxes, Patna City East, Patna (Annexure-P/1 Page 26) with liberty to pass a fresh order after issuing notice/intimation to the petitioner and seeking explanation in terms thereof. Needless to add, the order assigning reasons shall be passed within a period of eight weeks and communicated to 4/4 the petitioner. Liberty reserved to the petitioner to take recourse to such remedies as are otherwise available under law, should the need so arise subsequently. The present petition stands disposed of in the aforesaid terms. Interlocutory Application(s), if any, shall stand disposed of.

Amrendra/PKP (Sanjay Karol, CJ) (S. Kumar, J) AFR/NAFR CAV DATE Uploading Date 18.08.2022 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.