M/S Samsung INDIA Electronics PVT. LTD. vs. Union Of INDIA - Patna High Court, 02 July 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11495 of 2021 ====================================================== M/s Samsung India Electronics Pvt. Ltd. Having registered Office at 4th and 5th Floor, Vasundhara Metro Mall, East Boring Canal Road, P.S. Srikrishnapuri, Patna-800001. through Mr. Nikhil Aggarwal, aged about 45 Years, S/o Kalwant Rai @ Kalwant Aggarwal, R/o Villa C-49, Omaxe Green Valley, Sec. 41-42, Faridabad, P.S. Amarnagar, State Haryana 121003. ... ... Petitioner/s Versus 1. Union of India through its Secretary, Ministry of Finance, Department of Revenue, No. 137 North Block, New Delhi- 2. State of Bihar through Secretary, Ministry of Finance, Government of Bihar. Old Secretariat, Patna (Bihar 800001). 3. Assistant Commissioner of State Tax, Commercial Tax Department, Patliputra Circle, Vikas Bhawan, Bailey Road, Patna (Bihar 800001). ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anujit Sinha, Advocate For the Respondent/s : Mr.Dr. K.N. Singh (ASG) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon’ble the Chief Justice/Hon’ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) 2 02-07-2021 Petitioner has prayed for the following relief(s): “That M/s. Samsung India Electronics

Private

Limited (hereinafter referred to as "the petitioner") is constrained to file the present writ petition, challenging the actions of the Respondent No. 3 ("R3"), in uploading the Summary 2/3 of the Order issued under Section 73(9) of the CGST Act, 2017 read with Rule 142(5) of the CGST Rules, 2017, in Form GST DRC-07 dated 24.02.2021 bearing Reference No.

ZD100221013034M (hereinafter referred to as 'impugned summary order) intimating the details of demand amounting to Rs. 4,19,89,661

(comprising

of IGST of Rs. 2,62,39,165, CGST of Rs. 78,75,248 and SGST of Rs. 78,75,248) pertaining to the period April 2018 to March 2019, without serving a copy of the order itself which was issued under said Section. Such actions of the Respondent No. 3 in failing to provide a copy of the order which contained the detailed reasoning and proceeding to fasten a tax liability on the Petitioner being in violation of the prescribed procedure laid down under Section 73(9) of the CGST Act read with Rule 142(5) of the CGST Rules,and Principles of Natural Justice, is bad in law and violative of Article 14 of the Constitution of India.” Learned counsel for the petitioner seeks permission to withdraw the petition.

3/3 Prayer allowed. The petition is dismissed as withdrawn. Interlocutory application, if any, shall also stand disposed of.

K.C.Jha/- (Sanjay Karol, CJ) ( S. Kumar, J) U