M/S Biswas Security Services INDIA PVT. LTD. vs. The Union Of INDIA
Facts
The petitioner, M/s Biswas Security Services India Pvt. Ltd., filed a writ petition before the Patna High Court challenging an unspecified order or action by the CGST and Central Excise Department. The respondents are the Union of India and various CGST and Central Excise authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court directly. During the hearing, the petitioner's counsel requested permission to respond to a show-cause notice, which was the subject matter of the challenge, while reserving all pleas.
Held
The Court held that the petitioner should be permitted to respond to the show-cause notice, reserving all pleas. The Court granted the liberty as prayed for by the petitioner. The reasoning was based on the petitioner's fair submission and request to engage with the show-cause notice process. The ratio decidendi is that a party should be allowed to participate in the statutory process and present their case, especially when they voluntarily seek to do so. The operative directions were that the petitioner shall appear before the authority on May 16, 2022, fully cooperate, and file a response. The case is to be decided by the appropriate authority within two months thereafter, and no coercive action shall be taken against the petitioner until the proceedings are pending. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner should be permitted to respond to the show-cause notice, reserving all pleas, in lieu of pursuing the present writ petition? The petitioner argued that they should be allowed to respond to the show-cause notice and present all their arguments before the concerned authority. The petitioner sought this liberty to ensure all their contentions are considered. The revenue or State did not record any specific arguments on this procedural aspect, as the petitioner conceded to the proposed course of action.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.6001 of 2022 ====================================================== M/s Biswas Security Services India Pvt. Ltd. Jamuna Apartment, Boring Road, Shop No.3, Patna, through its Director Binod Kumar Sinha, aged about 64 years, Male, Son of Sr Ramabatar Singh, Resident of Shakti Kunj Darbhanga Kothi, 7 MF 5/1, Bahadurpur Housing Colony, B.H. Colony, Patna, Bihar- 800026, P.S.- Agamkuan, District- Patna. ... ... Petitioner/s Versus
The Union of India Department of Finance, Govt. of India, New Delhi.
The Principal Commissioner, CGST and Central Excise Department of Central Excise, C.R. Building, Patna, Bihar.
The Additional Commissioner, CGST and Central Excise Department, Patna-1. 4. The Superintendent (TFC), Central GST and Central Excise (H), Patna-1. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mrs. Archana Meenakshee, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOUR
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.