Biswas Electric Works vs. Principal Commissioner

CWJC/17608/2019HC PatnaGSTCNR BRHC01079121201906 December 2019Bench: THE CHIEF JUSTICE -,MR. JUSTICE DR. ANIL KUMAR UPADHYAY2 pages

AI SummaryRemanded

Held

The Court allowed the petitioner to withdraw the present writ petition with liberty to prefer a statutory appeal in accordance with law. The Court directed that if such an appeal is filed on or before 20.12.2019, the issue of limitation shall not be raised by the respondents. The respondents were also directed to supply a complete copy of the order to the petitioner's counsel within two working days. The petition was disposed of as withdrawn with the aforesaid liberty. The specific grounds for quashing the notice under Section 87 of the Finance Act, 1994, were not adjudicated upon as the matter was settled by allowing the petitioner to pursue the statutory remedy.

Facts

The petitioner, Biswas Electric Works, through its proprietor Smt. Shobha Rani Biswas, filed a writ petition before the Patna High Court. The petitioner sought to quash a notice dated 05.03.2019 issued by the Dy. Commissioner of CGST, Patna, under Section 87 of the Finance Act, 1994. The petitioner also sought any other relief deemed fit. During the hearing, the petitioner's counsel stated that the petitioner would be satisfied if allowed to prefer a statutory appeal in accordance with law, provided a copy of the order passed by the authority below was supplied. The Additional Solicitor General, representing the respondents, assured that a complete copy of the order would be supplied within two working days.

Key Issues

1. Whether the notice dated 05.03.2019 issued by the Dy. Commissioner of CGST, Patna, under Section 87 of the Finance Act, 1994, is liable to be quashed? The petitioner contended that they would be content if allowed to prefer a statutory appeal in accordance with law, provided a copy of the order passed by the authority below was supplied. The petitioner's primary grievance appears to be the lack of access to the order, which prevents them from filing a statutory appeal. The respondents, through the Additional Solicitor General, agreed to supply a complete copy of the order within two working days.

Sections Cited

Section 87

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.17608 of 2019 ====================================================== Biswas Electric Works a proprietary concern through its proprietor Smt. Shobha Rani Biswas, aged about 65 years female, Wife of Late Ranga Lal Biswas, Resident of House No. 1, Chandmari Road, Biswas Bhawan, P.O. and P.S. Kankarbag, District Patna. ... ... Petitioner/s Versus 1. Principal Commissioner, Central Excise and Service Tax having its office at 3rd Floor, Central Revenue Building (Annexe) Birchand Patel Marg, Patna. 2. Dy. Commissioner of CGST, Patna having its office at Ground Floor, Chandpura Place Opp. Dadi Maa Temple, Bank Road, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate Mr. Uttam Kumar Mishra, Advocate Mrs. Manju Jha, Advocate For the Respondent/s : Mr. S.D.Sanjay (ADSG) Mr. Alok Kumar Agrawal, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY

(Per: HONOURABLE THE CHIEF JUSTICE) 4 0

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