M/S Afcons Sibmost Joint Venture vs. The Union Of INDIA
Facts
The petitioner, M/s AFCONS SIBMOST Joint Venture, filed a writ petition before the Patna High Court challenging an order passed by Respondent No. 2, the Joint Commissioner State Tax, Patlipura Circle. The petitioner sought a Writ of Certiorari to set aside the impugned order dated 27.05.2020, alleging it was passed in gross contravention of Rule 92(3) of the Central Goods and Services Tax Rules, 2017, and in violation of the principles of natural justice. The petition was filed amidst the COVID-19 pandemic due to the alleged arbitrariness in the conduct of the respondent's office. The specific tax period and amount in dispute are not explicitly stated in the provided text.
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner sought permission to withdraw the present petition, reserving liberty to agitate the issue on the same and subsequent cause of action before the appropriate forum or in another proceedings initiated by the petitioner before this Court. The Court granted the liberty as prayed for. Consequently, the instant petition was disposed of as withdrawn with the liberty aforesaid. Any interlocutory applications filed were also disposed of.
Key Issues
1. Whether the impugned order dated 27.05.2020, passed by Respondent No. 2, is liable to be set aside for being in gross contravention of Rule 92(3) of the Central Goods and Services Tax Rules, 2017. 2. Whether the impugned order was passed in violation of the principles of natural justice. The petitioner contended that the impugned order was arbitrary and in contravention of Rule 92(3) of the CGST Rules, 2017, and also violated principles of natural justice. The revenue or State's arguments are not recorded in the judgment.
Sections Cited
Rule 92(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.6909 of 2020 ====================================================== M/s AFCONS SIBMOST Joint Venture, through Mr. Chnadraprakash Jain @ Mr. Chandraprakash, Senior Manager (Accounts), aged 53 years, Male, S/o Bhagchand, Registered office at 4th Floor, 401 Asiana Chamber, Exhibition Road, P.S. Gandhi Maidan, Patna, Bihar- 800001, resident of 4 AI 8, Dadabadi, Sektar- 4, Blak- AI, Vadarnan- 03, P.S. Kota, Dist- Kota, State- Rajesthan 324009. ... ... Petitioner/s Versus
The Union of India Through its Secretary, Ministry of Finance, Department of Revenue, No. 137 North Block, New Delhi- 110001. 2. The Joint Commissioner State Tax, Patlipura Circle, 4th Floor, Vikas Bhawan, Bailey Road, Patna (Bihar). ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Anujit Sinha, Advocate For the Respondent/s : Mr. Ansuman Singh, Sr SC CGST/CX Mr. Amarjeet, JC to ASG ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE T
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.