M/S Life Insurance Corporation Of INDIA vs. The State Of Bihar
Held
The Court granted the petitioner's request to withdraw the writ application. The petitioner was granted liberty to file an appeal before the Goods and Services Tax Tribunal. The Court further directed that if the appeal is filed within three weeks from the date of the order, the Tribunal should consider it on its merits without being impeded by any delay. The Court did not decide any substantive GST-related legal issues as the matter was disposed of on a procedural ground.
Facts
The petitioner, M/s Life Insurance Corporation of India, filed a writ application before the Patna High Court. The respondents were various authorities of the State of Bihar, including the Principal Secretary cum Commissioner, Commercial Tax Department, the Assistant Commissioner of State Taxes, the Additional Commissioner of State Tax (Appeal), and the Deputy Commissioner of State Taxes. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ application is also not detailed.
Key Issues
1. Whether the petitioner is entitled to withdraw the present writ application with liberty to file an appeal before the Goods and Services Tax Tribunal? Petitioner's Argument: The petitioner, through its counsel, sought permission to withdraw the writ application to pursue an appeal before the Goods and Services Tax Tribunal. Revenue's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ application.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1917 of 2025 ====================================================== M/s Life Insurance Corporation of India a body Corporate constituted and notified by the Government of India under Section 3 of the Life Insurance Corporation Act, 1956 having its Divisional Office at Jeevan Ganga Building, Frazer Road, Opp. Buddha Smriti Park, P.S. - Kotwali, P.O. - G.P.O, Patna, Bihar - 800001 through its Manager (Finance and Accounts) namely, Maya Shankar Jha, Aged about 57 years, Male, Son of Late Suresh Jha, Permanent resident of Kushau Thar, P.O. Kushau Thar, P.S. - Bahadurpur, District - Darbhanga, Bihar, Pin - 847429, currently residing at Flat No. 201, Agam Aatma Bihar Apartment, G.D Mishra Path, P.O. - Patliputra and P.S. S.K. Puri, New Patliputra Colony, District- Patna, Bihar, Pin - 800013. ... ... Petitioner/s Versus
The State of Bihar through the Principal Secretary cum Commissioner, Commercial Tax Department, Government of Bihar, Patna, Bihar.
The Assistant Commissioner of State Taxes, Special Circle, Central Division, Patna.
The Additional Commissioner of State Tax (Appeal), Central Division, Patna.
The judgment continues below.
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